StoneBridge Acquisition II Corporation PFIC Annual Information Statement

StoneBridge Acquisition II Corporation has issued its Passive Foreign Investment Company (PFIC) Annual Information Statement for the taxable year ended December 31, 2025. This statement is intended to assist U.S. shareholders in making a qualified electing fund (QEF) election under Section 1295 of the U.S. Internal Revenue Code. The company provides per-share, per-day amounts for ordinary earnings and net capital gain, though it makes no representation regarding its PFIC status. Shareholders are advised to consult their tax advisors regarding the implications of a QEF election and the tax treatment of their investment. No cash or property distributions were made during the taxable period. The company also outlined procedures for shareholders to inspect its books and records to verify the reported financial information.