附件 10.16
利思特生物科技控股有限公司
薪酬 退款政策
一、目的和范围
董事会(“董事会”)认为，创建和保持一种强调诚信和责任的文化，并 加强公司的绩效薪酬理念，符合利士特生物科技控股有限公司(“公司”)及其股东的最佳利益。因此，董事会采纳了这一薪酬追回政策(“政策”)，规定在发生触发事件(定义见下文)的情况下，向本公司的 高管追回错误授予的奖励薪酬。
二、行政管理
本政策旨在遵守美国证券交易法第10D条、规则10D-1、纳斯达克上市规则第5608条和其他规定、规则 及其下的美国证券交易委员会(下称“美国证券交易委员会”)的指导意见，以及相关证券法规和公司普通股上市所在证券交易所或协会的法规。本政策由董事会薪酬委员会(“委员会”)管理。
委员会作出的任何决定均为终局决定，具有约束力。此外，公司应根据《交易法》第10D条和美国证券交易委员会颁布的第10D-1条，提交与 本政策有关的所有披露，包括适用的《美国证券交易委员会》法规所要求的披露，以及公司证券所在的国家证券交易所采用的任何规则或标准所要求的披露。委员会特此有权强制执行本政策的条款和条件，并使用其认为适当的任何和所有公司资源来收回受本政策约束的任何额外奖励 补偿。
三. 涵盖高管
本政策适用于本公司现任和前任高管，由委员会根据交易法10D节、美国证券交易委员会颁布的规则10D-1以及公司证券在其上市的国家证券交易所的上市标准确定。
IV. 根据本政策触发退还的事件
董事会或委员会将被要求追回任何承保高管在紧接本公司被视为(根据紧随其后的句子确定的 被要求为其财务报表编制会计重报的日期)之前的三(3)个完整会计年度(连同因公司过渡到不同会计年度计量日期而导致的不到九(9)个月的间歇性会计存根(S))期间收到的任何超额激励薪酬。就上一句而言，本公司被视为须于以下日期就其财务报表编制会计重述：(A)董事会或委员会或获授权采取该等行动的本公司高级人员(如董事会无须采取行动)得出或理应得出结论认为本公司须编制备注会计重述的日期；或(B)法院、监管机构或其他法定授权机构指示本公司编制备考会计重述的日期(“触发事件”)。
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V. 超额激励薪酬：待追回的金额
应追回的激励性薪酬金额应为被保险人 收到的激励性薪酬超出被保险人本应收到的激励性薪酬的数额，如果按照委员会所确定的重述数额计算此类激励性薪酬的金额。就本政策而言，激励薪酬 应被视为在达到任何适用的财务报告措施的会计年度(或根据或基于授予、赚取或授予激励薪酬 的任何财务报告措施的完成情况)全部或部分收到，即使此类激励薪酬的支付、归属或授予发生在该会计年度的 结束之后。根据本政策要求退还的金额将按税前计算。
具体理解是，如果会计重述对收到的激励性补偿金额的影响不能直接从会计重述中的信息计算(例如，如果重述对公司股价的影响不清楚)，则该超额激励性补偿应根据 委员会对会计重述对收到激励性补偿的股价或股东总回报的影响的合理估计来确定。公司应保存确定超额金额的文件，并 根据需要向纳斯达克股票市场(“纳斯达克”)提供文件。
六. 恢复方法
委员会将自行决定收回本协议项下超额激励报酬的方法，该方法可 包括但不限于：
| a. | 要求报销以前支付的现金激励薪酬； | |
| b. | 寻求追回因授予、行使、结算、出售、转让或以其他方式处置任何股权奖励而获得的任何收益； | |
| c. | 在适用的范围内，从公司以其他方式欠或将欠受保高管的任何补偿中抵消 已收回的金额； | |
| d. | 取消 尚未行使的已归属或未归属股权奖励；及/或 | |
| e. | 以 委员会决定的法律允许的任何其他补救和恢复行动。 |
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七. 不切实际
The Committee shall recover any excess Incentive Compensation in accordance with this Policy unless such recovery would be impracticable, as determined by the Committee in accordance with Rule 10D-1 of the Exchange Act and the listing standards of the stock exchange or association on which the Company’s securities are listed. It is specifically understood that recovery will only be deemed impractical if: (A) the direct expense paid to a third party to assist in enforcing the policy would exceed the amount to be recovered (before concluding that it would be impracticable to recover any amount of erroneously awarded Incentive Compensation based on the expense of enforcement, the Committee shall make a reasonable attempt to recover such erroneously awarded Incentive Compensation, document such reasonable attempt(s) to recover, and provide that documentation to the stock exchange or association on which the Company’s common shares are trading); (B) recovery would violate home country law where that law was adopted prior to November 28, 2022 (before concluding that it would be impracticable to recover any amount of erroneously awarded Incentive Compensation based on violation of home country law, the Committee shall obtain an opinion of home country legal counsel, acceptable to the applicable stock exchange or association on which Company’s common shares are listed, that recovery would result in such a violation, and must provide such opinion to Nasdaq as may be required); or (C) recovery would likely cause an otherwise tax-qualified retirement plan, under which benefits are broadly available to employees of the registrant, to fail to meet the requirements of 26 U.S.C. 401(a)(13) or 26 U.S.C. 411(a), and the regulations promulgated thereunder.
八. 其他退款权利；确认
委员会可要求，在生效日期 或之后签订的任何雇佣协议、股权奖励协议或类似协议，作为授予其项下任何利益的条件，应要求受保人同意遵守本 政策的条款。本政策项下的任何收回权利是对 根据任何雇佣协议、股权奖励协议或类似 协议中的任何类似政策条款以及公司可用的任何其他法律补救措施的补充，而不是替代这些补救措施或收回权利。公司应发出通知，并寻求每名受保人对 本政策的书面确认； 提供，未能提供此类通知或获得此类确认不会对本政策的适用性或可执行性产生影响。
九. 无赔偿或公司支付保险
公司不应就任何超出奖励报酬的损失向任何受保人进行赔偿。此外，公司将 禁止向投保经理支付或报销为支付任何潜在 赔偿义务而购买的任何第三方保险的保费。
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X. 修订和终止；解释
The Board may amend this Policy from time to time in its discretion and shall amend this Policy as it deems necessary to reflect and comply with further regulations, rules and guidance of the SEC, and rules of the stock exchange or association on which Company’s common shares are listed. The Board may terminate this Policy at any time. The Committee is authorized to interpret and construe this Policy and to make all determinations necessary, appropriate, or advisable for the administration of this Policy. This Policy is designed and intended be interpreted in a manner that is consistent with the requirements of Section 10D of the Exchange Act, Rule 10D-1 and other regulations, rules and guidance of the SEC thereunder, and related securities regulations and regulations of the stock exchange or association on which Company’s common shares are listed. To the extent of any inconsistency between this Policy and such regulations, rules and guidance, such regulations, rules and guidance shall control and this Policy shall be deemed amended to incorporate such regulations, rules and guidance unless the Board or the Committee shall expressly determine otherwise. This Policy shall be applicable, binding and enforceable against all Covered Executives and their beneficiaries, heirs, executors, administrators or other legal representatives, to the fullest extent of the law.
Xi. 定义
就本政策而言，下列术语应具有以下含义：
| 1. | “董事会”指本公司的董事会。 | |
| 2. | "公司" 指Lixte Biotechnology Holdings，Inc. | |
| 3. | A “Covered Accounting Restatement” is any accounting restatement of the Company’s financial statements due to the Company’s material noncompliance with any financial reporting requirement under U.S. securities laws. A Covered Accounting Restatement includes any required accounting restatement to correct an error in previously issued financial statements that is material to the previously issued financial statements (commonly referred to as “Big R” restatements), or that would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period (commonly referred to as “little r” restatements). A Covered Accounting Restatement does not include an out-of-period adjustment when the error is immaterial to the previously issued financial statements, and the correction of the error is also immaterial to the current period; a permitted retrospective application of a change in accounting principle or a required adoption of a new accounting policy; retrospective revision to reportable segment information due to a change in the structure of an issuer’s internal organization; retrospective reclassification due to a discontinued operation; retrospective application of a change in reporting entity, such as from a reverse recapitalization or reorganization of entities under common control; and retrospective revision for stock splits, reverse stock splits, stock dividends or distributions, or other changes in capital structure. |
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| 4. | “承保高管”是指任何符合以下条件的人员： |
| a. | 是否已收到适用的奖励薪酬： |
| i. | 在三年的恢复期内；以及 | |
| 二、 | 在开始担任行政干事后；以及 |
| b. | 是否在绩效期间的任何时间担任高管以获得此类激励性薪酬 。 |
| 5. | "有效 日期”指董事会采纳政策的日期。 | |
| 6. | “证券交易法”系指修订后的1934年证券交易法。 | |
| 7. | “Executive Officer(s)” means an “executive officer” as defined in Exchange Act Rule 10D-1(d), and includes any person who is the Company’s Chief Executive Officer, President, Principal Financial Officer, Principal Accounting Officer (or if there is no such financial or accounting officer, the controller), any Vice President of the issuer in charge of a principal business unit, division, or function (such as sales, administration, or finance), any other officer who performs a policy-making function, or any other person who performs similar policy-making functions for the Company (with any executive officers of the Company’s parent or subsidiaries being deemed Covered Executives of the Company if they perform such policy making functions for the Company). All executive officers of the Company identified by the Board pursuant to 17 CFR 229.401(b) shall be deemed “Executive Officers”. | |
| 8. | "金融 报告措施"是指根据 确定和提交的任何措施 与编制公司财务报表所使用的会计原则， 以及全部或部分源自此类措施的任何措施，包括股价 和股东总回报，还包括但不限于财务报告 为《外汇法条例》目的采取的"非GAAP财务措施"等措施 G和17 CFR 229.10，以及非非GAAP指标的其他指标、指标和比率， 例如同店销售。《财务报告办法》可以或可以不包括在备案文件中 与美国证券交易委员会，并可能在公司财务报表之外提交，例如 如管理层对财务状况和经营结果的讨论和分析 或性能曲线图。财务报告措施包括但不限于： |
| a. | 公司 股价 | |
| b. | 合计 市值 | |
| c. | 合计 股东回报 | |
| d. | 收入 | |
| e. | 操作 盈利能力 | |
| f. | 净收入 | |
| g. | 收益 扣除利息、税项、折旧及摊销前（EBITDA） | |
| h. | 流动性 诸如营运资金或营运现金流等指标 | |
| i. | 返回 投资资本回报率或资产回报率等指标 |
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| j. | 收益 例如每股收益 | |
| k. | 其他 适用于公司研发和临床的操作措施 审判活动 |
| 9. | “Incentive Compensation” means any compensation which (A) was approved, awarded or granted to, or earned by a Covered Executive while the Company has a class of securities listed on a national securities exchange or a national securities association, and (B) approved, awarded or granted to, or earned by the Covered Executive following on or after the Effective Date (including any award under any long-term or short-term incentive compensation plan of the Company, including any other short-term or long-term cash or equity incentive award or any other payment) that, in each case, is granted, earned, or vested based wholly or in part upon the attainment of any Financial Reporting Measure (i.e., any measures that are determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and any measure that is derived wholly or in part from such measures, including share price and total shareholder return). Incentive Compensation may include (but is not limited to) any of the following: |
| a. | 年度 奖金和其他短期和长期现金奖励 | |
| b. | 股票 期权 | |
| c. | 股票 增值权利 | |
| d. | 受限的 股 | |
| e. | 受限的 个共享单位 | |
| f. | 性能 个共享 | |
| g. | 性能 个单位 |
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