展品97.1
RXSIGHt, INC.
賠償恢復政策
於2023年11月1日通過採納
RxSight, Inc.(「公司」)認爲向其董事會成員提供現金和股權報酬是一種有效的工具,用於吸引、留住和獎勵那些不是公司僱員的董事公司公司致力於強化企業治理。作爲這一承諾的一部分,「董事會」已經採納了名爲薪酬追回政策(“董事會”)的政策。該政策旨在進一步推進公司的績效爲基礎的薪酬理念,並遵守適用法律,通過提供與會計重述事件中涉及的某些薪酬的合理及時追回相關規定。政策適用於被覆蓋高管,不會酌情處理,除非以下範圍有限地提供,並且不考慮被覆蓋高管是否有過失。政策中使用的大寫術語如下所定義。政策”)
該政策旨在遵守,並將根據1934年證券交易法第10D條解釋,以及與證交所條例10D-1和公司證券所列交易所交易所的上市標準保持一致的方式進行解釋,包括任何官方解釋指南。使擁有公司註冊證券類別10%以上股權的官員、董事或實際股東代表簽署人遞交表格3、4和5(包括修正版及有關聯合遞交協議),符合證券交易法案第16(a)條及其下屬規則規定的要求;”),根據證交所條例10D-1和國家證券交易所(「」)的上市標準,包括任何官方解釋指南。交易所”)上公司證券所列的國家證券交易所的上市標準,包括任何官方解釋指南。
保單適用的人員
該政策對所有「相關方」具有約束力和可執行性被覆蓋高管。被覆蓋的高管是每個在董事會根據《交易所法》第16a-1(f)條指定爲「主管」的個人(「聘用」)第16條高管”). Snap Inc的董事會決定採取激勵補償追回政策,旨在在一定情況下追回公司高管獲得的可以追回的激勵補償,這符合公司和股東的最佳利益。本政策中使用的某些大寫字母術語在第3節下有定義。委員會的董事會 可能(但並非有義務)要求或要求被覆蓋的高管簽署並退回給公司確認書,以表示該被覆蓋的高管將受此政策約束並遵守此政策。無論被覆蓋的高管是否簽署並退回任何確認書,該政策都對每位被覆蓋的高管具有約束力。
政策的管理
委員會擁有完全的授權來執行該政策。委員會被授權解釋和解釋政策,並作出所有必要、適當或建議的決定,以便執行該政策。此外,如果經董事會裁定,該政策可以由董事會獨立成員或董事會的其他委員會來執行,該委員會由董事會的獨立成員組成,在這種情況下,所有涉及委員會的引用將被視爲指向董事會的獨立成員或其他董事會委員會。委員會的所有決定將是最終且具有約束力的,並將得到法律允許的最大尊重。
需要應用政策的會計重述
如果公司根據證券法的任何財務報告要求,包括對以前公佈的基本報表中的重大不符合進行會計重述,或者會計重述來糾正先前公佈的基本報表中的錯誤,如果該錯誤對先前公佈的基本報表具有重大影響,或者如果該錯誤在當前期間得到糾正或在當前期間未得到糾正將導致重大錯誤(一個“ 會計重述”),那麼委員會必須判斷是否存在超額薪酬,必須追回。公司追回超額薪酬的義務不取決於是否以及何時重述財務報表。
保單涵蓋的補償
該政策適用於 2023 年 10 月 2 日當天或之後收到的某些基於激勵的薪酬(”生效日期”),在覆蓋期內,公司有一類證券在國家證券交易所上市。這種基於激勵的薪酬被考慮在內”符合回扣條件的基於激勵的薪酬” 如果某人在成爲第16條官員後獲得基於激勵的薪酬,並且該人在激勵性薪酬績效期內的任何時候擔任過第16條官員,則該人將獲得基於激勵的薪酬。”超額補償” 指符合回扣條件的基於激勵的薪酬金額,該金額超過了根據重述金額確定此類符合回扣條件的激勵性薪酬本應獲得的符合回扣條件的激勵補償金額。計算超額補償時必須不考慮已繳納的任何稅款,在清單標準中被稱爲 「錯誤發放的補償」。
爲了判斷基於股價或總股東回報的激勵性薪酬的超額薪酬金額,在不直接根據會計重述信息進行數學重新計算的情況下,該金額必須基於對會計重述對影響基於股價或總股東回報的激勵性薪酬所得的股價或總股東回報的合理估計。公司必須保留對這種合理估計的確定的文件,並向交易所提供該文件。
“基於激勵的薪酬制度「獎勵」是根據完全或部分基於財務報告衡量標準獲得、賺取或獲得的任何補償。爲避免疑慮,只有在公司根據政策恢復權力已過期(前提是此政策並不意在對此類補償的聯邦或州稅收或會計處理產生影響)的情況下,可能受政策規定恢復的補償才算被賺取。以下補償項目不屬於政策下的激勵性報酬:薪資、所得獎金完全由委員會或董事會自由裁量支付而不是從通過滿足財務報告衡量標準確定的獎金池支付的獎金、僅在滿足一個或多個主觀標準和/或完成特定僱傭期後支付的獎金、僅在滿足一個或多個戰略措施或運營措施後獲得的非權益激勵計劃獎勵,以及不受任何財務報告衡量標準績效目標限制的股權獎勵,其授予不取決於實現任何財務報告衡量標準績效目標,且歸屬僅取決於完成特定僱傭期(例如,基於時間的歸屬股權獎勵)和/或實現一個或多個非財務報告衡量標準。
“基本報表措施「」 是根據準備公司基本報表所用的會計原則確定和表達的措施,以及完全或部分源自這些措施的任何措施。股價和股東總回報也屬於基本報表衡量指標。基本報表衡量指標無需在財務報表中呈現,也無需包含在提交給證券交易所的文件中。
基於激勵的薪酬是”已收到” 根據公司財政期的政策,在該財政期內,激勵性薪酬獎勵中規定的財務報告措施得以實現,即使激勵性薪酬的支付、歸屬、結算或授予發生在該期結束之後。爲避免疑問,本政策不適用於在生效日期之前實現財務報告措施的激勵性薪酬。
“Covered Period” means the three completed fiscal years immediately preceding the Accounting Restatement Determination Date. In addition, Covered Period can include certain transition periods resulting from a change in the Company’s fiscal year.
“Accounting Restatement Determination Date” means the earliest to occur of: (a) the date the Board, a committee of the Board, or one or more of the officers of the Company authorized to take such action if Board action is not required, concludes, or reasonably should have concluded, that the Company is required to prepare an Accounting Restatement; and (b) the date a court, regulator, or other legally authorized body directs the Company to prepare an Accounting Restatement.
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Repayment of Excess Compensation
The Company must recover Excess Compensation reasonably promptly and Covered Executives are required to repay Excess Compensation to the Company. Subject to applicable law, the Company may recover Excess Compensation by requiring the Covered Executive to repay such amount to the Company by direct payment to the Company or such other means or combination of means as the Committee determines to be appropriate (these determinations do not need to be identical as to each Covered Executive). These means include ( but are not limited to):
The repayment of Excess Compensation must be made by a Covered Executive notwithstanding any Covered Executive’s belief (whether or not legitimate) that the Excess Compensation had been previously earned under applicable law and therefore is not subject to clawback.
In addition to its rights to recovery under the Policy, the Company or any affiliate of the Company may take any legal actions it determines appropriate to enforce a Covered Executive’s obligations to the Company or to discipline a Covered Executive. Failure of a Covered Executive to comply with their obligations under the Policy may result in (without limitation) termination of that Covered Executive’s employment, institution of civil proceedings, reporting of misconduct to appropriate governmental authorities, reduction of future compensation opportunities or change in role. The decision to take any actions described in the preceding sentence will not be subject to the approval of the Committee and can be made by the Board, any committee of the Board, or any duly authorized officer of the Company or of any applicable affiliate of the Company. For avoidance of doubt, any decisions of the Company or the Covered Executive’s employer to discipline a Covered Executive or terminate the employment of a Covered Executive are independent of determinations under this Policy. For example, if a Covered Executive was involved in activities that led to an Accounting Restatement, the Company’s decision as to whether to not to terminate such Covered Executive’s employment would be made under its employment arrangements with such Covered Executive and the requirement to apply this no-fault and non-discretionary clawback policy will not be determinative of whether any such termination is for cause, although failure to comply with the Policy might be something that could result in a termination for cause depending on the terms of such arrangements.
Limited Exceptions to the Policy
The Company must recover the Excess Compensation in accordance with the Policy except to the limited extent that any of the conditions set forth below is met, and the Committee determines that recovery of the Excess Compensation would be impracticable:
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Other Important Information in the Policy
The Policy is in addition to the requirements of Section 304 of the Sarbanes-Oxley Act of 2002 that are applicable to the Company’s Chief Executive Officer and Chief Financial Officer, as well as any other applicable laws, regulatory requirements, rules, or pursuant to the terms of any existing Company policy or agreement providing for the recovery of compensation.
Notwithstanding the terms of any of the Company’s organizational documents (including, but not limited to, the Company’s bylaws), any corporate policy or any contract (including, but not limited to, any indemnification agreement), neither the Company nor any affiliate of the Company will indemnify or provide advancement for any Covered Executive against any loss of Excess Compensation. Neither the Company nor any affiliate of the Company will pay for or reimburse insurance premiums for an insurance policy that covers potential recovery obligations. In the event that the Company is required to recover Excess Compensation pursuant to the Policy from a Covered Executive who is no longer an employee, the Company will be entitled to seek recovery in order to comply with applicable law, regardless of the terms of any release of claims or separation agreement that individual may have signed.
The Committee or Board may review and modify the Policy from time to time.
If any provision of the Policy or the application of any such provision to any Covered Executive is adjudicated to be invalid, illegal or unenforceable in any respect, such invalidity, illegality or unenforceability will not affect any other provisions of the Policy or the application of such provision to another Covered Executive, and the invalid, illegal or unenforceable provisions will be deemed amended to the minimum extent necessary to render any such provision or application enforceable.
The Policy will terminate and no longer be enforceable when the Company ceases to be listed issuer within the meaning of Section 10D of the Exchange Act.
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ACKNOWLEDGEMENT
Please review, sign and return this form to RxSight, Inc. Compliance.
Covered Executive |
(print name) |
(signature) |
(date) |