{"url_path":"/sec/ibac/10-q/2026/item-5","section_key":"item-5","section_title":"Item 5 Other Information**","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/1998781/0001493152-26-023743-index.html","accession_number":"0001493152-26-023743","cik":"0001998781","ticker":"IBAC","issuer_name":"IB Acquisition Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/1998781/0001493152-26-023743-index.html","primary_entity_key":"0001998781","primary_entity_name":"IB Acquisition Corp."},"word_count":56,"has_tables":true,"body_markdown":"**Item\n5. Other Information**\n\n \n\nDuring\nthe quarter ended March 31, 2026, no director or officer adopted or terminated any (i) “Rule 10b5-1 trading arrangement,”\nas defined in Item 408(a) of Regulation S-K intending to satisfy the affirmative defense conditions of Rule 10b5–1(c) or (ii) “non-Rule\n10b5-1 trading arrangement,” as defined in Item 408(c) of Regulation S-K."}