Company: ENTXW
Filing Date: 2025-06-06
Form Type: 424B3
Source: 0001178913-25-002133
Chunk: 23

Company: Entera Bio Ltd.
Filing Date: 2025-06-06
Form: 424B3
Chunk 23
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 in force on the date of the judgment, but the judgment debtor may make payment in foreign currency. Pending collection, the amount of the judgment of an Israeli court stated in Israeli currency ordinarily will be linked to the Israeli consumer price index plus interest at the annual statutory rate set by Israeli regulations prevailing at the time. Judgment creditors must bear the risk of unfavorable exchange rates. S-16 MATERIAL U.S. FEDERAL INCOME TAX CONSIDERATIONS FOR U.S. HOLDERS The following are material U.S. federal income tax consequences to the U.S. Holders described below of owning and disposing of our ordinary shares, but it does not purport to be a comprehensive description of all the tax considerations that may be relevant to a particular person’s decision to own the ordinary shares. This discussion applies only to a U.S. Holder that holds our ordinary shares as capital assets for U.S. federal income tax purposes. In addition, it does not describe all of the tax consequences that may be relevant in light of a U.S. Holder’s particular circumstances, including alternative minimum tax consequences, the Medicare tax on certain net investment income, and tax consequences to U.S. Holders subject to special provisions of the Internal Revenue Code of 1986, as amended, or the Code, such as:

| • | financial institutions, underwriters, insurance companies, real estate investment trusts, or regulated investment companies; |

| • | dealers or traders in securities that use a mark-to-market method of tax accounting; |

| • | persons holding ordinary shares as part of a “straddle” or integrated transaction or persons entering into a constructive sale with respect to the ordinary shares; |

| • | persons whose functional currency for U.S. federal income tax purposes is not the U.S. dollar; |

| • | partnerships or other pass-through entities for U.S. federal income tax purposes; |

| • | tax exempt organizations, qualified retirement plans, individual retirement accounts or other tax-deferred accounts; |

| • | persons that own or are deemed to own 10% or more of our stock by vote or value; or |

| • | persons holding our ordinary shares in connection with a trade or business conducted outside of the United States. |

If an entity or arrangement that is classified as a partnership for U.S. federal income tax purposes owns our ordinary shares, the U.S. federal income tax treatment of a partner will generally depend on the status of the partner and the activities of the partnership. Partnerships owning our ordinary shares and partners in such partnerships