展品99.1
CELESTICA INC.
董事 分紅計劃
| 1. | Celestica Inc.（以下簡稱“公司”）的每位董事，即非公司或其任何附屬公司的員工（以下簡稱“董事”），應於每年日歷年度的最後一個業務日或之前，進行年度選擇（以下簡稱“分享補償選擇”），支付總額的50％、75％或100％：公司合格董事Share Compensation Election |
| (i) | 向該合格董事支付的年費（董事會年費）為董事會主席（如適用）或董事會成員就董事會服務的报酬董事會”); |
| (ii) | 應支付給該符合資格的董事的旅遊費用（旅行費用單元，可以包括上述任何一種或多種證券（總稱“單元”），根據單元協議（“單元協議”）的條款發行； |
| (iii) | 如適用，應支付給該合資格董事擔任董事會審核委員會主席、董事會薪酬委員會主席以及/或其他常設或 臨時 董事會委員會的服務費，有時還會是以董事會的委員會。委員會主席費用及旅行費）以及其他補償補償”); |
就每宗而言，關於接下來的日歷年度（每個日歷年度，一個“賠償期”）以推遲的股份單位（每一個“”）作為更詳細描述在此處或在公司的長期激勵計劃中，並隨時進行修改（即“”），這些股份單位將根據LTIP授予，但必須符合第3條（假如有資格的董事對於同一賠償期不能同時選擇DSUs和RSUs）。上述所指的百分比以下簡稱為“”賠償期”）如更詳細描述於此或公司長期激勵計劃中所定義的RSUs，隨時修改（即“”），這些RSUs將根據LTIP獲得授予，但必須符合第3款的條款（假如合格董事對於同一賠償期不能同時選擇DSUs和RSUs）。上述所指的百分比以下簡稱為“”DSU”LTIP”股份補償選擇百分比董事年度薪酬及其他酬金均由董事會不時決定，並統稱為「」Annual Compensation”.
| 2. | 符合資格的董事只有在符合董事會隨時採納的最低持股要求下，才可選擇於補償期間內收到限制性股票。 |
| 3. | 根據第1條或第5條的選擇而授予的RSUs將受到LTIP的條款約束，前提是股份單位授予協議（在LTIP中定義）指明了這些RSUs的分配將在授予日期（在LTIP中定義，並按照第7(b)段所規定的方式確定）的首、次和 第三周年日均均等分發，其中每個這樣的周年日都是RSUs的發行日期（在LTIP中定義）對於在該日期上發放的RSUs，前提是任何在該日期上仍未解除限制並且未解除作者日期的RSUs，受第14條約束，當有資格 董事不再是以下任何一種人時：(i) 公司的董事；或(ii) 公司的員工；（“退休日期”）將會立即在該日期完全解除並且該退休日期將作為那些在該退休日期解除的RSUs的發行日期。養老日期 |
| 4. | 根據本計劃的條款，每個DSU都將使符合資格的董事有資格在遵照第9段或第10段的規定下，於該董事養老日期後收取公司的一個優先普通股（一個"A類普通股（即「股份」）"）或一筆現金支付，金額等同於符合資格董事養老日期後一個股票的價值。 |
| 5. | 在報酬期內成為合格董事的個人應進行股份補償選擇，並選擇適用於發放於公司季度財務期間（「財政季度」）的年度薪酬部份的股份補償選擇百分比。財政季度 在進行股份補償選擇後開始的由該項選擇所生效的財政季度起，適用於合格董事報酬期每季度財務期間起支付的部份年度薪酬。編碼根據修訂的美國內部稅收法典第409A條，個人此前參加過本計劃或任何其他需按照第409A條目的與本計劃進行匯總的計劃時，則無法於成為合格董事所在的報酬期內的年度薪酬上生效該股份補償選擇。如果：（i）個人成為合格董事後 30 天內未做出此選擇；或（ii）經第409A條要求，在成為合格董事之前根據本計劃或其他計劃參加過，且此項計劃需要與本計劃匯總。成為合格董事所在財政季度的任何年度薪酬將以DSU形式提供。 |
| 6. | 如果符合資格的董事未能按照第1段或第5段的規定進行分享補償選擇，則其在有關的補償期間或部分補償期間內（如適用）所授予的年度補償的分享補償選擇比例將被視為在DSUs中為100％。 |
| 7. | 年薪將按照資格董事每季度事後支付。每位合格董事在每個財政季度中可獲得的DSU和/或RSU數量將按照以下方式確定： |
| (a) | 向有資格的董事分配DSU的數量，應等於該有資格董事在適用報酬期間內的年度報酬的四分之一，或者，在有資格董事不再擔任有資格董事的日期（“終止日期”發生在財政季度期間的情況下，按照有資格董事自適用財務季度開始至有資格董事終止日期的實際任期，乘以（ii）分享報酬選擇百分比，除以（iii）股票在紐交所收盤價）（“紐交所”於支付該分期的財務季度的最後一個交易日或，如果有資格董事的終止日期發生在財政季度結束之前，則為前一財政季度的最後一個交易日的價格。這些DSU將記入有資格董事的賬戶（如下面所定義的）截至相應財政季度的最後一天或，如果有資格董事的終止日期發生在該財政季度結束之前，截至有資格董事的終止日期。 |
| (b) | 關於符合資格董事的年度補償，應根據LTIP第19.4條進行計算，前提是：(i)每次授權金額應等於適用補償期間內符合資格董事的年度補償的四分之一，或者如果符合資格董事的終止日期發生在一個財務季度內，則應根據該財務季度的開始日期至符合資格董事的終止日期的實際任期所佔四分之一的比例金額，乘以股份補償選擇的百分比；並且(ii)授權日期應為適用補償期間內每個財務季度的最後一天。 |
| 8. | The Corporation shall keep or cause to be kept records for each Eligible Director, including an account (the “Account”) showing the number of DSUs, determined in accordance with paragraph 7(a), rounded to two decimal places, that the Eligible Director has been granted. A written confirmation of the balance in each Eligible Director’s Account shall be provided by the Corporation to the Eligible Director at least annually, but the Corporation shall have no obligation to issue any certificate or other instrument evidencing the DSUs. Records of RSUs granted to an Eligible Director pursuant to an election under this Plan shall be maintained in accordance with the LTIP. |
| 9. | Subject to paragraph 10, on the date that is forty-five (45) days following the Eligible Director’s Retirement Date or the following business day if such forty-fifth (45th) day is not a business day (the “Valuation Date”), or as soon as practicable thereafter (but in all cases within ninety (90) days following the Eligible Director’s Retirement Date), the Corporation, through its Share Plan Administrator, shall deliver to the Eligible Director the number of Shares that equals the number of DSUs in the Eligible Director’s Account on the Valuation Date, less such number of Shares the value of which is required to satisfy applicable withholding taxes and source deductions. The Administrator shall, in accordance with the instructions of the Eligible Director or the Eligible Director’s legal representative, as applicable, deliver to the Eligible Director or the Eligible Director’s legal representative, as applicable, a certificate representing such Shares, or credit such Shares to an account with a broker in the name of the Eligible Director or the Eligible Director’s legal representative, as applicable, as soon as practicable thereafter. Settlement of RSUs granted to an Eligible Director pursuant to an election under this Plan shall be made in accordance with the LTIP. |
| 10. | The Corporation shall have the right, in its sole discretion, to pay all or a portion of the value of an Eligible Director’s DSUs to the Eligible Director or the Eligible Director’s legal representative, as applicable, in a lump sum cash payment in an amount equal to the product obtained by multiplying the number of DSUs in the Eligible Director’s Account on the Valuation Date by the closing price of the Shares on the NYSE (or, if the Shares are not listed on the NYSE, then on the over the counter market, or, if the Shares are not listed on the over the counter market, the fair market value of the Shares as determined by the Board in good faith) on the Valuation Date, less applicable withholding taxes and source deductions, and shall do so if there is no public market for the Shares. Such lump sum payments shall be made on the Valuation Date, or as soon as practicable thereafter (but in all cases within ninety (90) days following the Eligible Director’s Retirement Date). |
| 11. | Each Eligible Director who receives Shares under this Plan shall comply with all applicable securities regulations and policies of the Corporation relating to the purchase and sale of Shares. |
| 12. | In the event of a (i) capital reorganization, (ii) merger, (iii) amalgamation, (iv) offer for shares of the Corporation which if successful would entitle the offeror to acquire all of the shares of the Corporation or all of one or more particular class(es) of shares of the Corporation to which the offer relates, (v) sale of a material portion of the assets of the Corporation, (vi) arrangement or other scheme of reorganization (a “Reorganization”) or proposed Reorganization, or (vii) an increase or decrease in the outstanding Shares as a result of a stock split, consolidation, subdivision, reclassification or recapitalization but, for greater certainty, not as a result of the issuance of Shares for additional consideration, by way of a stock dividend or other distribution in the ordinary course or as a result of a rights offering, the Corporation may adjust the Account of each Eligible Director in such manner as the Corporation determines, in its discretion, is equitable to reflect such event. The adjustment so made by the Corporation, if any, shall be conclusive and binding for all purposes of this Plan, and Eligible Directors (and any person claiming through an Eligible Director) shall have no other rights as a result of any change in the Shares or of any other event. In the event of a Reorganization, RSUs granted to an Eligible Director pursuant to an election under this Plan shall be subject to adjustment in accordance with the LTIP. |
| 13. | The Corporation may amend or terminate the Plan in whole or in part at any time as it deems necessary or appropriate, but no such amendment or termination shall, without the consent of the Eligible Director or unless required by law, adversely affect the rights of an Eligible Director with respect to DSUs to which the Eligible Director is then entitled under the Plan. Notwithstanding the foregoing, any amendment of the Plan shall be such that the Plan continuously meets the requirements of paragraph 6801(d) of the regulations under the Income Tax Act (Canada) or any successor to such provision. |
| 14. | The Corporation intends that the Plan comply with the requirements of section 409A of the Code, insofar as this Plan pays benefits that are subject to taxation under the Code that are subject to section 409A of the Code, and intends to administer the Plan accordingly. If any one or more provisions of the Plan may be interpreted to comply with, or be exempt from, Section 409A of the Code, then such provision(s) shall be so interpreted. For greater certainty, notwithstanding anything in the Plan to the contrary, with respect to all Plan benefits payable to or with respect to an Eligible Director (if any Plan benefits payable to or with respect to that Eligible Director are subject to taxation under the Code and are subject to section 409A of the Code), “Retirement Date” shall mean the date on which the Eligible Director has experienced a “separation from service” as defined in Section 409A of the Code and applicable regulations and guidance thereunder such that it is reasonably anticipated that no further services will be performed and provided that, in any event, all payments under the Plan to Eligible Directors who are subject to taxation under the Code shall be made in compliance with Section 409A of the Code. |
| 15. | The Board shall have full power and authority, subject to the provisions hereof, to construe and interpret the Plan. The Board’s decisions, determinations and interpretations shall be final, conclusive and binding on all past, present and future Eligible Directors and all other persons, if any, having an interest herein. Neither the Board nor its members shall be liable for any action, omission or determination made in good faith with respect to the Plan. |
As amended and restated as at December 11, 2023