エクスビット97.1

クローバックポリシー

インテグレーテッドメディアテクノロジーリミテッド
誤って支払われた補償金の回収方針

インテグレーテッドメディアテクノロジー リミテッド（以下、「会社」）は、2023年10月2日（以下「クローバックポリシー」）は2024年7月12日（以下、「有効日」）。このクローバックポリシーで使用される大文字の用語は、これ以外で定義されていないものは、セクション12に定義されています。このクローバックポリシーは、適用規則（以下で定義されている）の要件を満たすことを意図しています。

このクローバックポリシーは、現職および元役員に適用され、拘束力があり、執行されます。また、委員会および取締役会は、役員でない者にもこのクローバックポリシーを適用することがあります（この場合、ここでの「役員」の言及は、そのような者を含むものとみなされます）、かかる適用は、委員会および取締役会が自己の裁量において決定する方法で適用されます。

このクローバックポリシーは、効力発生日以降に受領したインセンティブベースの報酬に適用されます。このクローバックポリシーにおけるインセンティブベースの報酬は、関連する財務報告基準が満たされる会社の決算期において“受領”されたものと見なされます。その期間の終了後にインセンティブベースの報酬が付与、付与又は支払われたかどうかにかかわらずです。

会社が再報告を準備する必要がある場合、会社は、以下のセクション4に従い、適切に迅速に、間違って授与された報酬の部分を回収しなければならず、ただし、委員会と取締役会が関連する現職者または元職員からの回収が現実的でないと判断した場合を除きます。 会社による再報告の必要性が生じたか否か、当該役員が不正行為を行ったか、または再報告の必要性に寄与したかにかかわらず、また、会社が再報告された財務諸表を提出したか否かに関わらず、回収が必要です。明示的に述べると、このクローバックポリシーに基づく間違って授与された報酬の回収は、役員に対して「正当な理由」に基づいて自己の雇用を終了する権利を生じさせるものではなく、「構造的な終了」（または同様の効果を持つ用語）の下で計画、プログラム、または規定された条件で会社またはその関連会社との間の合意に基づき、自発的に雇用を終了する権利を生じさせるものでもありません。

委員会および理事会は、その独自の裁量に基づいて、誤って支払われた報酬の回収方法を決定することを決定し、これには、企業または企業の関連会社によるインセンティブベース報酬または誤って支払われた報酬の削減または取り消し、本クローバック方針の対象となる者による払い戻しまたは返済、および法律で許可される範囲内で、企業または企業の関連会社が支払う他の報酬に対する誤って支払われた報酬の相殺を含めることがあります。前述の内容にかかわらず、該当する規則によって禁止されていない限り、本クローバック方針がすでにサーベインズ・オクスリー法2002年セクション304またはその他の回収手段に基づいて企業によって回収された誤って支払われた報酬の回収を定めている場合、企業からその誤って支払われた報酬の受取人によって回収された誤って支払われた報酬の金額は、本クローバック方針に基づきそのような者から回収すべき誤って支払われた報酬の金額に控除される可能性があります。

このクローバック・ポリシーは、全セクターが管理し、解釈し、解釈することが許可され、その目的のために必要、適切または適切とされるすべての決定を行う権限を持っている委員会によって管理、解釈、解釈されます。取締役会は、適用可能な法律および適用規則に従って、このクローバック・ポリシーを管理、解釈、解釈する権限を自己に再投与することができ、その場合、ここでの「委員会」という言及は「取締役会」への言及と見なされます。適用規則に従って適用可能な国の証券取引所または協会によるレビューが許可されている限り、このクローバック・ポリシーの規定に基づき委員会が行ったすべての決定および決定は最終的かつ確定的であり、役員、会社およびその関連会社、株主、従業員を含むすべての者に拘束力があります。委員会は、適用可能な法律に基づき、このクローバック・ポリシーに関する管理業務を会社の1人または複数の取締役または従業員に委任する権限を持つことができます。

このクローバックポリシーは、適用される規則の要件に一貫して解釈および適用されるものとし、このクローバックポリシーがそのような適用される規則と矛盾する場合は、適合を確保するために必要な最小限度まで修正されたものとみなされます。

会社の組織文書のいずれに関わらず、会社の方針または契約の条件のいずれに関わらず、会社は、直接または間接に、このクローバックポリシーに基づく誤って支給された補償金の損失について、またはこのクローバックポリシーの権利の強制執行に関連する請求について、誰に対しても免責または保険を提供することはありません。また、会社は、直接的または間接的に、このクローバックポリシーの下で当該人が購入することを選択する第三者保険ポリシーの保険料を支払ったり払い戻したりすることはありません。会社、会社の関連会社（本クローバックポリシーに基づく誤って支給された補償金の回収の対象となる人物を除く）、委員会の任意のメンバー、または取締役会の任意のメンバーは、本クローバックポリシーに基づいて実施される行動の結果として、誰に対しても責任を負いません。

委員会または取締役会によって別途定められる場合を除き、この差し戻しポリシーの採用は制限されず、他の回収手段に加えて適用されることが意図されています。ただし、この差し戻しポリシーとその他の回収手段（報酬ポリシーを含む）との間で競合が生じた場合、この差し戻しポリシーが優先されます。第4項に基づき、この差し戻しポリシーに定められた救済措置は排他的ではなく、会社またはその関連会社が利用できるか、または適用法令で求められるその他の権利または救済に併用されるものとされます。

このクローバックポリシーの規定は、法律の下で可能な限り適用されることを意図しています。ただし、このクローバックポリシーの規定のいずれかが適用されないか、または適用されないとされる場合は、適用できる法律の下で、その規定は最大限度に適用され、適用できる範囲内でその目的に一致するように自動的に修正されるものとします。適用できる法律または適用される規則に従うために必要な制限に合わせる必要があります。

The Board and the Committee may amend, modify or terminate this Clawback Policy in whole or in part at any time and from time to time in its sole discretion; provided, however,  no amendment or termination of this Clawback Policy shall be effective if such amendment or termination would (after taking into account any actions taken by the Company contemporaneously with such amendment or termination) cause the Company to violate any applicable laws or the Applicable Rules. This Clawback Policy will terminate automatically when the Company does not have a class of securities listed on a national securities exchange or association in the U.S.

The terms of this Clawback Policy shall be binding and enforceable against all Officers subject to this Policy and their beneficiaries, heirs, executors, administrators or other legal representatives. Any applicable award agreement or other document setting forth the terms and conditions of any compensation covered by this Clawback Policy shall be deemed to include the restrictions imposed herein and incorporate this Clawback Policy by reference and, in the event of any inconsistency, the terms of this Clawback Policy will govern. For the avoidance of doubt, this Clawback Policy applies to all compensation that is received on or after the Effective Date, regardless of the date on which the award agreement or other document setting forth the terms and conditions of the Officer’s compensation became effective.

“Applicable Rules” means Section 10D of the Exchange Act, Rule 10D-1 promulgated thereunder, the listing rules of the national securities exchange or association on which the Company’s securities are listed, including Rule 5608 of the NASDAQ listing rules, and any applicable rules, standards or other guidance adopted by the Securities and Exchange Commission or any national securities exchange or association on which the Company’s securities are listed.

“Board” means the Board of Directors of the Company.

“Compensation Policy” means the Company’s compensation policy for officers and directors, and as in effect from time to time.

“Committee” means, when required by the NASDAQ listing rules, the Compensation Committee of the Board or, in the absence of such a committee, a majority of the independent directors serving on the Board, and otherwise any committee of the Board comprised of independent directors responsible for executive compensation decisions.

“Erroneously Awarded Compensation” means the amount of Incentive-Based Compensation received by a current or former Officer that exceeds the amount of Incentive-Based Compensation that would have been received by such current or former Officer based on a restated Financial Reporting Measure, as determined on a pre-tax basis in accordance with the Applicable Rules. For Incentive-Based Compensation based on (or derived from) stock price or total shareholder return where the amount of Erroneously Awarded Compensation is not subject to mathematical recalculation directly from the information in the applicable Restatement, the amount shall be determined by the Committee based on a reasonable estimate of the effect of the Restatement on the stock price or total shareholder return upon which the Incentive-Based Compensation was received (in which case the Company shall maintain documentation of such determination of that reasonable estimate and provide such documentation to the national securities exchange or association on which the Company’s securities are listed).

“Exchange Act” means the Securities Exchange Act of 1934, as amended.

“Financial Reporting Measure” means any measure determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and any measures that are derived wholly or in part from such measures, including IAS and non-IAS financial measures.  Stock price and total shareholder return (and any measures that are derived wholly or in part from stock price or total shareholder return) shall for purposes of this Clawback Policy be considered Financial Reporting Measures.  A financial reporting measure need not be presented within the financial statements or included in a filing with the Securities and Exchange Commission.

“IAS” means International Accounting Standards generally accepted accounting principles.

“Impracticable” means (a) the direct expense paid to third parties to assist in enforcing recovery would exceed the Erroneously Awarded Compensation; provided that the Company has (i) made reasonable attempt(s) to recover the Erroneously Awarded Compensation, (ii) documented such reasonable attempt(s) and (iii) provided such documentation to the national securities exchange or association on which the Company’s securities are listed, (b) the recovery would violate the Company’s home country laws adopted prior to the Effective Date, provided that the Company has (i) obtained an opinion of home country counsel, acceptable to the relevant listing exchange or association, that recovery would result in such a violation and (ii) provided such opinion to the relevant listing exchange or association, or (c) recovery would likely cause an otherwise tax-qualified retirement plan, under which benefits are broadly available to employees of the Company, to fail to meet the requirements of 26 U.S.C. 401(a)(13) or 26 U.S.C. 411(a) and the regulations thereunder.

“Incentive-Based Compensation” means any compensation (including, for the avoidance of doubt, any cash, equity, or equity-based compensation, whether deferred or current) that is granted, earned, and/or vested based wholly or in part upon the attainment of one or more Financial Reporting Measures and “received” by a person: (a) after such person began service as an Officer; (b) who served as an Officer at any time during the performance period applicable to such incentive-based compensation; (c) while the Company has a class of securities listed on a national securities exchange or association; and (d) during the applicable Three-Year Period.

“Officer” means any “executive officer” of the Company as such term is defined in Rule 5608 of the NASDAQ listing rules. Individuals who are “executive officers” of the Company’s parent(s) or subsidiaries are deemed executive officers of the Company if they perform such policy making functions for the Company.

“Other Recovery Arrangements” means any clawback, recoupment, forfeiture or similar policies or provisions of the Company or its affiliates, including any such policies or provisions of such effect contained in any employment agreement, bonus plan, incentive plan, equity-based plan or award agreement thereunder or similar plan, program or agreement of the Company or an affiliate or required under applicable law (including, without limitation, the Compensation Policy) and any other right of clawback, recoupment, forfeiture or repayment that is required by applicable law.

“Restatement” means an accounting restatement to correct the Company’s material noncompliance with any financial reporting requirement under securities laws, including restatements that correct an error in previously issued financial statements (a) that is material to the previously issued financial statements or (b) that would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period.

“Three-Year Period” means, with respect to a Restatement, the three completed fiscal years immediately preceding the date that the Board, a committee of the Board, or the officer or 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 such Restatement, or, if earlier, the date on which a court, regulator or other legally authorized body directs the Company to prepare such Restatement. The “Three-Year Period” also includes any transition period (that results from a change in the Company’s fiscal year) within or immediately following the three completed fiscal years identified in the preceding sentence. However, a transition period between the last day of the Company’s previous fiscal year end and the first day of its new fiscal year that comprises a period of nine to 12 months shall be deemed a completed fiscal year.

ACKNOWLEDGMENT AND CONSENT TO
POLICY FOR RECOVERY OF ERRONEOUSLY AWARDED COMPENSATION

The undersigned has received a copy of the Policy for Recovery of Erroneously Awarded Compensation (as may be amended, restated, or otherwise modified from time to time, the “Clawback Policy”) adopted by Integrated Media Technology Limited (the “Company”) and has read and understands the Clawback Policy. Capitalized terms used but not defined herein shall have the meanings ascribed to such terms in the Clawback Policy.

As a condition of receiving Incentive-Based Compensation from the Company, by signing this Acknowledgement and Consent Form, the undersigned agrees that (i) the undersigned is and will continue to be subject to the Clawback Policy and that the Clawback Policy will apply both during and after the undersigned’s employment with the Company, (ii) any Incentive-Based Compensation received on or after the Effective Date is subject to recovery pursuant to the terms of the Clawback Policy, and (iii) the undersigned agrees to abide by the terms of the Clawback Policy, including, without limitation, in the event it is determined that any amounts granted, awarded, eared or paid to the undersigned are to be forfeited, reimbursed, clawbacked or repaid, and the undersigned will promptly take any action necessary to effectuate such forfeiture, reimbursement, clawback or repayment. To the extent the Company’s recovery right under the Clawback Policy conflicts with any other contractual rights (including, in the event of an inconsistency or conflict between the Clawback Policy and the terms of any employment agreement, compensation plan, program or agreement) the undersigned may have with the Company, the undersigned understands that the terms of the Clawback Policy shall supersede any such contractual rights. The terms of the Clawback Policy shall apply in addition to any right of recoupment against the undersigned under the Compensation Policy or applicable law and regulations. The undersigned also acknowledges that it would not be entitled to indemnification or advancement of expenses, in connection with any enforcement of the Clawback Policy by the Company.

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