{"url_path":"/sec/ablv/10-k/2026/item-18","section_key":"item-18","section_title":"Item 18 **ITEM","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-04-27","source_url":"https://www.sec.gov/Archives/edgar/data/1957489/0001213900-26-048085-index.html","accession_number":"0001213900-26-048085","cik":"0001957489","ticker":"ABLV","issuer_name":"Able View Global Inc.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1957489/0001213900-26-048085-index.html","primary_entity_key":"0001957489","primary_entity_name":"Able View Global Inc."},"word_count":48,"has_tables":true,"body_markdown":"Item 18.\n\n \n\n**ITEM\n18. FINANCIAL STATEMENTS**\n\n \n\nThe\ndisclosures on pages F-1 to F-41 in the Form F-4 are incorporated by reference herein. The consolidated financial statements and the\nrelated notes for the fiscal year ended December 31, 2025 are included in this Annual Report beginning on page F-1."}