{"url_path":"/sec/gibow/10-k/2026/item-16b","section_key":"item-16b","section_title":"Item 16B CODE OF ETHICS**","topic":"sec","document":{"doc_type":"20-F","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2034520/0001493152-26-023628-index.html","accession_number":"0001493152-26-023628","cik":"0002034520","ticker":"GIBO","issuer_name":"GIBO HOLDINGS Ltd","edgar_url":"https://www.sec.gov/Archives/edgar/data/2034520/0001493152-26-023628-index.html","primary_entity_key":"0002034520","primary_entity_name":"GIBO HOLDINGS Ltd"},"word_count":65,"has_tables":true,"body_markdown":"** **\n\n**ITEM\n16B. CODE OF ETHICS**\n\n \n\nWe\nhave adopted a code of business conduct and ethics, which are applicable to all of our directors, executive officers and employees. We\nhave made our code of business conduct and ethics publicly available on our website *ir.giboholdingsltd.com*. We intend to disclose\nany amendment to the code, or any waivers of its requirements, in our annual report on Form 20-F."}