{"url_path":"/sec/gibow/10-k/2026/item-16d","section_key":"item-16d","section_title":"Item 16D EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES**","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":12,"has_tables":true,"body_markdown":"**ITEM\n16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES**\n\n \n\nNot\napplicable."}