Company: OMQS
Filing Date: 2025-08-22
Form Type: PRE 14A
Source: 0001641172-25-025256
Chunk: 47

Company: OMNIQ Corp.
Filing Date: 2025-08-22
Form: PRE 14A
Chunk 47
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.6. “ 102 Trustee Awards” means, collectively, 102 Capital Gain Track Awards and 102 Ordinary Income Track Awards.

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2.7. “ Affiliate” means, for purposes of a 102 Trustee Award, an “employing company” within the meaning and subject to the conditions of Section 102(a) of the Ordinance .

2.8. “ Award Agreement” as defined in Section 1.1 above.

2.9. “ Controlling Stockholder”“ means as such term is defined in Section 32(9)(a) of the Ordinance.

2.10. “ Election” as defined in Section ‎3.2 below.

2.11. “ Employee” means an “employee” within the meaning of Section 102(a) of the Ordinance (which as of the date of the adoption of this Appendix means (i) an individual employed by an Israeli company being an Affiliate, and (ii) an individual who is serving and is engaged personally (and not through an entity) as an “office holder” by an Affiliate, excluding, in any event, Controlling Stockholders).

2.12. “ ITA” means the Israel Tax Authority .

2.13. “ Ordinance” means the Israeli Income Tax Ordinance (New Version), 1961, including the Rules and any other regulations, rules, orders or procedures promulgated thereunder, as may be amended or replaced from time to time.

2.14. “ Proxy” as defined in Section 7 below.

2.15. “ Proxy Holder” as defined in Section 7 below.

2.16. “ Required Holding Period” as defined in Section ‎3.5.1 below.

2.17. “ Rules” means the Income Tax Rules (Tax Reliefs in Stock Issuance to Employees) 5763-2003.

2.18. “ Section 102” means Section 102 of the Ordinance.

2.19. “ Trust Agreement” means the agreement to be signed between the Company, an Affiliate and the Trustee for the purposes of Section 102.

2.20. “ Trustee” means the trustee appointed by the Company’s Board of Directors and/or by the Committee to hold the Awards and approved by the ITA.

2.21. “ Withholding Obligations” as defined in Section ‎5.5 below.

3. 102 AWARDS

3.1. Tracks. Awards granted pursuant to this Section ‎3