Company: FLDDW
Filing Date: 2025-07-28
Form Type: S-1/A
Source: 0001213900-25-068264
Chunk: 196

Company: Fold Holdings, Inc.
Filing Date: 2025-07-28
Form: S-1/A
Chunk 196
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 information security, including cybersecurity, back -upof information systems, and policies and procedures that we have in place to monitor and control such exposures; •reviewing our major financial risk exposures, including the guidelines and policies to govern the process by which risk assessment and risk management is implemented; •reviewing any analyses prepared by management or the independent auditors setting forth significant financial reporting issues and judgments made in connection with the preparation of the financial statements, including analyses of the effects of alternative GAAP methods on the financial statements; •reviewing with management and the independent auditors any disagreement between them regarding financial reporting, accounting practices or policies, or other matters, that individually or in the aggregate could be significant to our financial statements or the independent auditor’s report, reviewing management’s response, and resolving any other conflicts or disagreements regarding financial reporting; •considering and reviewing with management, the independent auditors, and outside advisors or accountants any correspondence with regulators or governmental agencies and any published reports that raise material issues regarding our financial statements or accounting policies; •reviewing with management legal and regulatory compliance and any material current, pending or threatened legal matters; and •reviewing and evaluating on an annual basis the performance of the audit committee and the audit committee charter. The composition and function of the audit committee complies with all applicable requirements of the Sarbanes -OxleyAct, SEC rules and regulations and Nasdaq listing rules. Compensation Committee Our compensation committee consists of Dr. Kirkwood and Mr. Young. Dr. Kirkwood serves as the chair of the compensation committee. The Board has determined that each of the members of the compensation committee is a non -employeedirector, as defined in Rule 16b -3promulgated under the Exchange Act and satisfies the independence requirements of Nasdaq. The functions of the committee include, among other things: •reviewing and approving the corporate goals and objectives that pertain to our overall compensation strategy and policies; •reviewing and approving annually the compensation and other terms of employment of our executive officers and other members of senior management, in the compensation committee’s discretion; •reviewing and approving the type and amount of compensation to be paid or awarded to our non -employeeboard members; •administering our equity incentive plans and other benefit plans; 121 •reviewing and approving the terms of any employment agreements, severance arrangements, change in control protections, indemnification agreements and any other material arrangements with our executive officers and other members of senior management, in the compensation committee’s discretion; •review