EX-97 10 myte-20240630xex97.htm EXHIBIT 97

97 號展品

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MYt 荷蘭母公司

執行官激勵薪酬回收政策

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一、目的

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管理委員會（”管理委員會”) 的有限責任私營公司 myT Netherlands Parent B.V. (besloten vennootschap 帶有 beperkte aansprakelijkheid）根據荷蘭法律註冊成立（”公司”），經公司監事會批准（”監事會”），已採用此政策（此”政策”），如果公司需要編制會計重報（定義見下文），則要求收回某些高管薪酬。本政策旨在遵守經修訂的1934年《證券交易法》第10D條（”《交易法》”）、其下的第10D-1條以及紐約證券交易所第303A.14條（”紐約證券交易所”) 上市公司手冊 (”第 303A.14 節”），並將據此解釋和適用。

二。行政

本政策將由監事會薪酬委員會（”委員會”）。委員會有權解釋和解釋本政策，併爲本政策的管理做出所有必要、適當或可取的決定。委員會做出的任何決定均爲最終決定並具有約束力。對受影響個人的任何陳述行爲都將由管理委員會承擔。委員會任何成員以及協助管理本政策的任何其他監事會成員均不對與本政策有關的任何行動、決定或解釋承擔個人責任，並應根據適用法律和公司政策在最大程度上就任何此類行動、決定或解釋獲得公司全額賠償。上述判決不應限制監事會成員根據適用法律或公司政策獲得賠償的任何其他權利。

三。受保人員

本政策適用於公司的現任和前任 「執行官」（”受保人士”）。就上述而言，根據第 303A.14 條的定義，「執行官」 是指公司的總裁、首席財務官、首席會計官（如果沒有此類會計官，則爲財務總監）、公司負責主要業務單位、部門或職能（例如銷售、行政或財務）的任何副總裁、履行決策職能的任何其他高管或任何其他人員（包括執行官）爲公司履行類似決策職能的母公司或子公司），截至本政策通過之日，該公司由公司管理委員會的所有成員組成。

IV。會計重報後的補償

如果公司因嚴重違反證券法的任何財務報告要求而被要求編制會計重報，包括爲更正先前發佈的財務報表中與先前發佈的財務報表相關的錯誤而需要進行的任何會計重報，或者更正與先前發佈的財務報表無關緊要的錯誤，但如果錯誤在本期得到糾正或在本期未予糾正，則會導致重大誤報（a”會計重報”），委員會將合理地迅速收回每位受保人員在恢復期內獲得的承保激勵性薪酬金額，該金額超過根據重述的財務報告措施確定此類承保激勵性薪酬本應獲得的金額，

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在不考慮已支付稅款的情況下計算（該金額，"錯誤獲得的賠償“），受第VI部分規定的限制。如果受限人員獲得的覆蓋激勵報酬金額基於公司股價或總股東回報，並且不能直接從會計重述進行數學重新計算，則作爲錯誤授予的報酬而應收回的金額將基於對覆蓋激勵報酬所收到的股價或總股東回報的會計重述影響的合理估計。公司秘書應代表委員會獲取並保留任何此類合理估計確定的文檔，並在需要時向紐交所提供此類文檔。

對於上文，

●“覆蓋的激勵報酬「」指2023年10月2日（第303A.14條的生效日期）或之後由受限人員獲得的激勵報酬：（i）在開始擔任受限人員後；（ii）在任何激勵報酬的履行期間內擔任過受限人員；以及（iii）公司在國家證券交易所或國家證券協會上市類別證券時。
●“財務報告措施「」指的是(i)根據編制公司基本報表所用的會計原則確定和呈現的任何衡量指標和完全或部分來源於任何此類衡量指標的任何指標，以及(ii)公司的股價和公司的總股東回報。然而，衡量指標無需在財務報表中呈現，也無需包含在向美國證券交易委員會提交的文件中。SEC”財務報表測量指的是（i）根據編制公司財務報表所使用的會計準則確定並呈現的任何測量，以及完全或部分來源於此類測量的任何測量，以及（ii）公司的股價和公司的總股東收益。然而，作爲財務報表測量，並不需要在財務報表中呈現或包括在美國證券交易委員會（「Exchange」)的註冊文件中。
●“激勵補償「」表示任何完全或部分基於財務報告指標達成而授予、獲得或歸屬的任何補償。
●“2021年8月激勵報酬被視爲在公司的會計期間內「收到」，在此期間內達到了激勵報酬中指定的財務報告指標。
●“康復期”意味着在公司根據第303A.14條的要求準備會計重述之前的最近三個(3)完整會計年度(或者在公司更改財年時根據第303A.14條要求的更長時期)。公司被要求準備會計重述的日期將早於(i)監事會得出結論或應合理得出結論認爲需要對會計重述進行整理的日期和(ii)法院、監管機構或其他授權機構指示公司準備會計重述的日期。

根據本政策取消錯誤授予的薪酬是基於「無過失」原則進行的，不考慮是否發生了任何不當行爲，或者是否任何受限人員對導致會計重述的違規行爲負有責任。

五、取消賠償的方法

委員會將獨立決定根據本政策取消錯誤授予的薪酬的方法，這可能包括但不限於以下任何一種，視適用法律而定：

●要求返還先前支付的現金激勵報酬;

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●Seeking recovery of any gain or value realized on or since the vesting, exercise, settlement, sale, transfer, or other disposition of any equity-based awards;
●Offsetting the recouped amount from any compensation otherwise owed by the Company to the Covered Person (including, without limitation, any severance otherwise payable by the Company to the Covered Person);
●Making a deduction from the Covered Person’s salary;
●Requiring the Covered Person to transfer back to the Company any shares he or she received pursuant to an equity award;
●Cancelling, or reducing the number of shares subject to, or the value of, outstanding vested or unvested equity awards; and/or
●Taking any other remedial and recovery action permitted by law, as determined by the Committee.

The Committee will consider Section 409A of the U.S. Internal Revenue Code of 1986, as amended, prior to offsetting recouped amounts against future payments of deferred compensation. In addition, the Committee may, in its sole discretion, determine whether and to what extent additional action is appropriate to address the circumstances surrounding the noncompliance so as to minimize the likelihood of any recurrence.

VI. Impracticability

The Committee will recover any Erroneously Awarded Compensation in accordance with this Policy unless the Committee determines that such recovery would be impracticable because (i) the direct expense paid to a third party to assist in enforcing the Policy would exceed the amount to be recovered, (ii) recovery would violate a Dutch law adopted prior to November 28, 2022, or (iii) recovery would likely cause an otherwise tax-qualified, broad-based retirement plan 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 regulations thereunder. Before concluding that it would be impracticable to recover any Erroneously Awarded Compensation based on the expense of enforcement, the Company shall make a reasonable attempt to recover such Erroneously Awarded Compensation, and the Company Secretary, on behalf of the Committee, shall document such reasonable attempt(s) to recover and provide that documentation to the NYSE when required. Before concluding that it would be impracticable to recover any amount of Erroneously Awarded Compensation based on violation of law, the Committee shall engage legal counsel experienced and qualified to practice law in the applicable jurisdiction (if such counsel is acceptable to the NYSE) to render an opinion that recovery would result in a violation of law and shall provide such opinion to the NYSE. The Company shall provide funding for the fees and expenses of such legal counsel as approved by the Committee.

VII. No Indemnification or Insurance

Neither the Company nor any of its subsidiaries or affiliates shall indemnify any Covered Person against the loss of any Erroneously Awarded Compensation. Further, neither the Company nor any of its subsidiaries or affiliates shall pay or reimburse any Covered Person for any insurance policy entered into by a Covered Person that provides for full or partial coverage of any recoupment obligation under this Policy.

VIII. Amendment; Termination

The Management Board, subject to the approval of the Supervisory Board, may amend this Policy from time to time in its discretion in any manner consistent with applicable law and regulation. The Management Board, subject to the approval of the Supervisory Board, may terminate this Policy at any

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time when the Company does not have a class of securities listed on a national securities exchange or a national securities association.

IX. Other Recoupment Rights

The Management Board intends that this Policy will be applied to the fullest extent of the law. Any right of recoupment under this Policy is in addition to, and not in lieu of, any other remedies or rights of recoupment that may be available to the Company, any similar policy or recoupment provision in any employment agreement, equity award agreement, bonus plan, or similar agreement or plan and any other legal remedies available to the Company. Further, the provisions of this Policy are in addition to (and not in lieu of) any rights to repayment the Company may have under Section 304 of the Sarbanes-Oxley Act of 2002 and other applicable laws.

X. Successors

This Policy shall be binding and enforceable against all Covered Persons and their beneficiaries, heirs, executors, administrators, or other legal representatives.

XI. Disclosure

The circumstances of any recoupment pursuant to this Policy will be publicly disclosed where required by Rule 10D-1, Item 402 of Regulation S-K and Section 303A.14. In accordance with Rule 10D-1, the Policy shall be filed with the SEC as an exhibit to the Company’s Form 20-F, as provided in Item 601(b) of Regulation S-K.

XII. Change of Listing

In the event that the Company lists its securities on any national securities exchange or national securities association other than the NYSE, all references to “NYSE” in this Policy shall mean each national securities exchange or national securities association upon which the Company has a class of securities then listed and “Section 303A.14” shall mean the rule(s) relating to recovery of erroneously awarded compensation under the listing rules of such other applicable exchange or association.