| Schedule of Carrying Amounts of the Liability Component |
The carrying amounts of the liability component
are summarized as follows:
June 30,
2025 | | Issuance
Entity | | Issuance
Date | | Maturity
Date | | Principal
Amount at
Issuance | | | Stated
Interest
Rate | | | Effective
Interest
Rate | | | Conversion
Price | | | Common
Stock
to be
converted | | Principal
Amount at
Balance
Sheet Date | | | Unamortized
Discount | | | Carrying
Value | | | Fair
Value | | | 3rd LIND Note | | ABVC | | January 17, 2024 | | July 17, 2025 | | | 1,000,000 | | | | 0 | % | | | 87.40 | % | | $ | 1.00 | | | ABVC | | | 200,000 | | | | 13,578 | | | | 186,422 | | | | 240,000 | | | Other Note | | AiBtl | | November 1, 2024 | | November 1, 2025 | | | 30,000 | | | | 0 | % | | | 6.89 | % | | $ | 5.00 | | | AiBtl | | | 30,000 | | | | 618 | | | | 29,382 | | | | 30,000 | | | Other Note | | AiBtl | | November 1, 2024 | | November 1, 2025 | | | 30,000 | | | | 0 | % | | | 6.89 | % | | $ | 5.00 | | | AiBtl | | | 30,000 | | | | 619 | | | | 29,381 | | | | 30,000 | | | Other Note | | AiBtl | | April 6, 2025 | | April 5, 2026 | | | 9,010 | | | | 0 | % | | | 0 | % | | $ | 5.00 | | | AiBtl | | | 9,010 | | | | - | | | | 9,010 | | | | 9,010 | | | | | | | | | | | $ | 1,069,010 | | | | | | | | | | | | | | | | | $ | 269,010 | | | $ | 14,815 | | | $ | 254,195 | | | $ | 309,010 | |
December 31,
2024 | | Issuance
Entity | | Issuance
Date | | Maturity
Date | | Principal
Amount at
Issuance | | | Stated
Interest
Rate | | | Effective
Interest
Rate | | | Conversion
Price | | | Common
Stock
to be
converted | | Principal
Amount at
Balance
Sheet Date | | | Unamortized
Discount | | | Carrying
Value | | | Fair
Value | | | 2nd LIND Note | | ABVC | | November 17, 2023 | | May 19, 2025 | | $ | 1,200,000 | | | | 0 | % | | | 86.94 | % | | $ | 1.00 | | | ABVC | | $ | 400,000 | | | $ | 118,048 | | | $ | 281,952 | | | $ | 480,000 | | | 3rd LIND Note | | ABVC | | January 17, 2024 | | July 17, 2025 | | | 1,000,000 | | | | 0 | % | | | 87.40 | % | | $ | 1.00 | | | ABVC | | | 1,000,000 | | | | 388,685 | | | | 611,315 | | | | 1,200,000 | | | Other Note | | AiBtl | | November 1, 2024 | | November 1, 2025 | | | 30,000 | | | | 0 | % | | | 6.89 | % | | $ | 5.00 | | | AiBtl | | | 30,000 | | | | 1,610 | | | | 28,390 | | | | 30,000 | | | Other Note | | AiBtl | | November 5, 2024 | | November 5, 2025 | | | 30,000 | | | | 0 | % | | | 6.89 | % | | $ | 5.00 | | | AiBtl | | | 30,000 | | | | 1,611 | | | | 28,389 | | | | 30,000 | | | | | | | | | | | $ | 2,260,000 | | | | | | | | | | | | | | | | | $ | 1,460,000 | | | $ | 509,954 | | | $ | 950,046 | | | $ | 1,740,000 | |
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