Document:

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                                                                   EXHIBIT 10.31

                                 DSP GROUP, INC.

                            2001 STOCK INCENTIVE PLAN

                     (amended and restated on July 18, 2001)
                   (amended and restated on November 25, 2002)
                    (amended and restated on March 12, 2003)

      1. Purposes of the Plan. The purposes of this Stock Incentive Plan are to
attract and retain the best available personnel, to provide additional incentive
to Employees, Directors and Consultants and to promote the success of the
Company's business.

      2. Definitions. As used herein, the following definitions shall apply:

            (a) "Administrator" means the Board or any of the Committees
appointed to administer the Plan.

            (b) "Affiliate" and "Associate" shall have the respective meanings
ascribed to such terms in Rule 12b-2 promulgated under the Exchange Act.

            (c) "Applicable Laws" means the legal requirements relating to the
administration of stock incentive plans, if any, under applicable provisions of
federal securities laws, state corporate and securities laws, the Code, the
rules of any applicable stock exchange or national market system, and the rules
of any foreign jurisdiction applicable to Awards granted to residents therein.

            (d) "Assumed" means that (i) pursuant to a Corporate Transaction
defined in Section 2(q)(i), 2(q)(ii) or 2(q)(iii) or a Related Entity
Disposition, the contractual obligations represented by the Award are assumed by
the successor entity or its Parent in connection with the Corporate Transaction
or Related Entity Disposition or (ii) pursuant to a Corporate Transaction
defined in Section 2(q)(iv) or 2(q)(v), the Award is affirmed by the Company.
The Award shall not be deemed "Assumed" for purposes of terminating the Award
(in the case of a Corporate Transaction) and the termination of the Continuous
Service of the Grantee (in the case of a Related Entity Disposition) if pursuant
to a Corporate Transaction or a Related Entity Disposition the Award is replaced
with a comparable award with respect to shares of capital stock of the successor
entity of its Parent. However, for purposes of determining whether the vesting
of the Award accelerates, the Award shall be deemed "Assumed" if the Award is
replaced with such a comparable stock award or the Award is replaced with a cash
incentive program of the successor entity or Parent thereof which preserves the
compensation element of such Award existing at the time of the Corporate
Transaction or Related Entity Disposition and provides for subsequent payout in
accordance with the same vesting schedule applicable to such Award. The
determination of Award comparability shall be made by the Administrator and its
determination shall be final, binding and conclusive.

            (e) "Award" means the grant of an Option, Restricted Stock, or other
right or benefit under the Plan.

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            (f) "Award Agreement" means the written agreement evidencing the
grant of an Award executed by the Company and the Grantee, including any
amendments thereto.

            (g) "Board" means the Board of Directors of the Company.

            (h) "Cause" means, with respect to the termination by the Company,
ParthusCeva, Inc. or a Related Entity of the Grantee's Continuous Service, that
such termination is for "Cause" as such term is expressly defined in a
then-effective written agreement between the Grantee and the Company,
ParthusCeva, Inc. or such Related Entity, or in the absence of such
then-effective written agreement and definition, is based on, in the
determination of the Administrator, the Grantee's: (i) performance of any act or
failure to perform any act in bad faith and to the detriment of the Company,
ParthusCeva, Inc. or a Related Entity; (ii) dishonesty, intentional misconduct
or material breach of any agreement with the Company, ParthusCeva, Inc. or a
Related Entity; or (iii) commission of a crime involving dishonesty, breach of
trust, or physical or emotional harm to any person.

            (i) "Change in Control" means a change in ownership or control of
the Company effected through either of the following transactions:

                  (i)     the direct or indirect acquisition by any person or
related group of persons (other than an acquisition from or by the Company or by
a Company-sponsored employee benefit plan or by a person that directly or
indirectly controls, is controlled by, or is under common control with, the
Company) of beneficial ownership (within the meaning of Rule 13d-3 of the
Exchange Act) of securities possessing more than fifty percent (50%) of the
total combined voting power of the Company's outstanding securities pursuant to
a tender or exchange offer made directly to the Company's stockholders which a
majority of the Continuing Directors who are not Affiliates or Associates of the
offeror do not recommend such stockholders accept, or

                  (ii)    a change in the composition of the Board over a period
of thirty-six (36) months or less such that a majority of the Board members
(rounded up to the next whole number) ceases, by reason of one or more contested
elections for Board membership, to be comprised of individuals who are
Continuing Directors.

            (j) "Code" means the Internal Revenue Code of 1986, as amended.

            (k) "Committee" means any committee appointed by the Board to
administer the Plan.

            (l) "Common Stock" means the common stock of the Company.

            (m) "Company" means DSP Group, Inc., a Delaware corporation.

            (n) "Consultant" means any person (other than an Employee or a
Director, solely with respect to rendering services in such person's capacity as
a Director) who is engaged by the Company, ParthusCeva, Inc. or any Related
Entity to render consulting or advisory services to the Company, ParthusCeva,
Inc. or such Related Entity.

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            (o) "Continuing Directors" means members of the Board who either (i)
have been Board members continuously for a period of at least thirty-six (36)
months or (ii) have been Board members for less than thirty-six (36) months and
were elected or nominated for election as Board members by at least a majority
of the Board members described in clause (i) who were still in office at the
time such election or nomination was approved by the Board.

            (p) "Continuous Service" means:

                  (i)     that the provision of services to the Company or a
Related Entity in any capacity of Employee, Director or Consultant, is not
interrupted or terminated. Continuous Service shall not be considered
interrupted in the case of (i) any approved leave of absence, (ii) transfers
among the Company, any Related Entity, or any successor, in any capacity of
Employee, Director or Consultant, or (iii) any change in status as long as the
individual remains in the service of the Company or a Related Entity in any
capacity of Employee, Director or Consultant (except as otherwise provided in
the Award Agreement). An approved leave of absence shall include sick leave,
military leave, or any other authorized personal leave. For purposes of each
Incentive Stock Option granted under the Plan, if such leave exceeds ninety (90)
days, and reemployment upon expiration of such leave is not guaranteed by
statute or contract, then the Incentive Stock Option shall be treated as a
Non-Qualified Stock Option on the day three (3) months and one (1) day following
the expiration of such ninety (90) day period; or

                  (ii)    for purposes of non-qualified stock options granted
prior to July 18, 2001, that the provision of services to the Company,
ParthusCeva, Inc. or a Related Entity in any capacity of Employee, Director or
Consultant, is not interrupted or terminated. Continuous Service shall not be
considered interrupted in the case of (i) any approved leave of absence, (ii)
transfers among the Company, ParthusCeva, Inc., any Related Entity, or any
successor, in any capacity of Employee, Director or Consultant, or (iii) any
change in status as long as the individual remains in the service of the
Company, ParthusCeva, Inc. or a Related Entity in any capacity of Employee,
Director or Consultant (except as otherwise provided in the Award Agreement). An
approved leave of absence shall include sick leave, military leave, or any other
authorized personal leave.

            (q) "Corporate Transaction" means any of the following transactions:

                  (i)     a merger or consolidation in which the Company is not
the surviving entity, except for a transaction the principal purpose of which is
to change the state in which the Company is incorporated;

                  (ii)    the sale, transfer or other disposition of all or
substantially all of the assets of the Company (including the capital stock of
the Company's subsidiary corporations);

                  (iii)   the complete liquidation or dissolution of the
Company;

                  (iv)    any reverse merger in which the Company is the
surviving entity but in which securities possessing more than fifty percent
(50%) of the total combined voting

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power of the Company's outstanding securities are transferred to a person or
persons different from those who held such securities immediately prior to such
merger; or

                  (v)     acquisition by any person or related group of persons
(other than the Company or by a Company-sponsored employee benefit plan) of
beneficial ownership (within the meaning of Rule 13d-3 of the Exchange Act) of
securities possessing more than fifty percent (50%) of the total combined voting
power of the Company's outstanding securities (whether or not in a transaction
also constituting a Change in Control).

            (r) "Covered Employee" means an Employee who is a "covered employee"
under Section 162(m)(3) of the Code.

            (s) "Director" means a member of the Board or the board of directors
of ParthusCeva, Inc. or any Related Entity.

            (t) "Disability" means as defined under the long-term disability
policy of the Company, ParthusCeva, Inc. or the Related Entity to which the
Grantee provides services regardless of whether the Grantee is covered by such
policy. If the Company, ParthusCeva, Inc. or the Related Entity to which the
Grantee provides service does not have a long-term disability plan in place,
"Disability" means that a Grantee is unable to carry out the responsibilities
and functions of the position held by the Grantee by reason of any medically
determinable physical or mental impairment. A Grantee will not be considered to
have incurred a Disability unless he or she furnishes proof of such impairment
sufficient to satisfy the Administrator in its discretion.

            (u) "Employee" means any person, including an Officer or Director,
who is an employee of the Company, ParthusCeva, Inc. or any Related Entity. The
payment of a director's fee by the Company, ParthusCeva, Inc. or a Related
Entity shall not be sufficient to constitute "employment" by the Company.

            (v) "Exchange Act" means the Securities Exchange Act of 1934, as
amended.

            (w) "Fair Market Value" means, as of any date, the value of Common
Stock determined as follows:

                  (i)     Where there exists a public market for the Common
Stock, the Fair Market Value shall be (A) the closing price for a Share on the
date of the determination (or, if no closing price was reported on that date, on
the last trading date on which a closing price was reported) on the stock
exchange determined by the Administrator to be the primary market for the Common
Stock or the Nasdaq National Market, whichever is applicable or (B) if the
Common Stock is not traded on any such exchange or national market system, the
average of the closing bid and asked prices of a Share on the Nasdaq Small Cap
Market on the date of the determination (or, if no such prices were reported on
that date, on the last date on which such prices were reported), in each case,
as reported in The Wall Street Journal or such other source as the Administrator
deems reliable; or

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                  (ii)    In the absence of an established market for the Common
Stock of the type described in (i), above, the Fair Market Value thereof shall
be determined by the Administrator in good faith.

            (x) "Grantee" means an Employee, Director or Consultant who receives
an Award under the Plan.

            (y) "Immediate Family" means any child, stepchild, grandchild,
parent, stepparent, grandparent, spouse, former spouse, sibling, niece, nephew,
mother-in-law, father-in-law, son-in law, daughter-in-law, brother-in-law, or
sister-in-law, including adoptive relationships, any person sharing the
Grantee's household (other than a tenant or employee), a trust in which these
persons (or the Grantee) have more than fifty percent (50%) of the beneficial
interest, a foundation in which these persons (or the Grantee) control the
management of assets, and any other entity in which these persons (or the
Grantee) own more than fifty percent (50%) of the voting interests.

            (z) "Incentive Stock Option" means an Option intended to qualify as
an incentive stock option within the meaning of Section 422 of the Code

            (aa) "Non-Qualified Stock Option" means an Option not intended to
qualify as an Incentive Stock Option.

            (bb) "Officer" means a person who is an officer of the Company or a
Related Entity within the meaning of Section 16 of the Exchange Act and the
rules and regulations promulgated thereunder.

            (cc) "Option" means an option to purchase Shares pursuant to an
Award Agreement granted under the Plan.

            (dd) "Parent" means a "parent corporation," whether now or hereafter
existing, as defined in Section 424(e) of the Code.

            (ee) "Performance-Based Compensation" means compensation qualifying
as "performance-based compensation" under Section 162(m) of the Code.

            (ff) "Plan" means this 2001 Stock Incentive Plan.

            (gg) "Related Entity" means any Parent or Subsidiary of the Company
or ParthusCeva, Inc. and any business, corporation, partnership, limited
liability company or other entity in which the Company, ParthusCeva, Inc. or a
Parent or a Subsidiary of the Company or ParthusCeva, Inc. holds a substantial
ownership interest, directly or indirectly.

            (hh) "Related Entity Disposition" means the sale, distribution or
other disposition by the Company, ParthusCeva, Inc. or a Parent or a Subsidiary
of either company of all or substantially all of the interests of the Company,
ParthusCeva, Inc. or a Parent or a Subsidiary of either company in any Related
Entity effected by a sale, merger or consolidation or other transaction
involving that Related Entity or the sale of all or substantially all of the
assets of

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that Related Entity, other than any Related Entity Disposition to the Company,
ParthusCeva, Inc. or a Parent or a Subsidiary of either company.

            (ii) "Restricted Stock" means Shares issued under the Plan to the
Grantee for such consideration, if any, and subject to such restrictions on
transfer, rights of first refusal, repurchase provisions, forfeiture provisions,
and other terms and conditions as established by the Administrator.

            (jj) "Rule 16b-3" means Rule 16b-3 promulgated under the Exchange
Act or any successor thereto.

            (kk) "Share" means a share of the Common Stock.

            (ll) "Spin-off Transaction" means a distribution by the Company to
its stockholders of all or any portion of the securities of any Subsidiary of
the Company.

            (mm) "Subsidiary" means a "subsidiary corporation," whether now or
hereafter existing, as defined in Section 424(f) of the Code.

      3. Stock Subject to the Plan.

            (a) Subject to the provisions of Section 10, below, the maximum
aggregate number of Shares which may be issued pursuant to all Awards is
1,370,825 Shares, increased by any Shares that are represented by Awards under
the Company's 1991 Employee and Consultant Stock Plan that are forfeited, expire
or are cancelled without delivery of the Shares or which result in forfeiture of
the Shares back to the Company on or after May 15, 2001. Notwithstanding the
foregoing, subject to the provisions of Section 10, below, of the number of
Shares specified above, the maximum aggregate number of Shares available for
grant of Incentive Stock Options shall be 1,000,000 Shares and the maximum
aggregate number of Shares which may be issued pursuant to all Awards of
Restricted Stock is 1,000,000 Shares. The Shares to be issued pursuant to Awards
may be authorized, but unissued, or reacquired Common Stock.

            Initially, 1,000,000 Shares were reserved for issuance under the
Plan, increased by (i) any Shares available for future Awards under the
Company's 1991 Employee and Consultant Stock Plan as of May 15, 2001 and (ii)
any Shares that are represented by Awards under the Company's 1991 Employee and
Consultant Stock Plan that are forfeited, expire or are cancelled without
delivery of the Shares or which result in forfeiture of the Shares back to the
Company on or after May 15, 2001. On May 15, 2001, the 184,128 Shares available
for future Awards under the 1991 Employee and Consultant Stock Plan were added
to the Plan for a total reserve of 1,184,128 Shares. As a result of the
Company's distribution of all (or substantially all) of the shares of capital
stock of Ceva, Inc. in November 2002, the number of shares reserved for issuance
under the Plan was adjusted so that 1,370,825 Shares are available for issuance
under the Plan.

            (b) Any Shares covered by an Award (or portion of an Award) which is
forfeited or canceled, expires or is settled in cash, shall be deemed not to
have been issued for purposes of determining the maximum aggregate number of
Shares which may be issued under the Plan.

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Shares that actually have been issued under the Plan pursuant to an Award shall
not be returned to the Plan and shall not become available for future issuance
under the Plan, except that if unvested Shares are forfeited, or repurchased by
the Company at their original purchase price, such Shares shall become available
for future grant under the Plan.

      4. Administration of the Plan.

            (a) Plan Administrator.

                  (i)     Administration with Respect to Directors and Officers.
With respect to grants of Awards to Directors or Employees who are also Officers
or Directors of the Company, the Plan shall be administered by (A) the Board or
(B) a Committee designated by the Board, which Committee shall be constituted in
such a manner as to satisfy the Applicable Laws and to permit such grants and
related transactions under the Plan to be exempt from Section 16(b) of the
Exchange Act in accordance with Rule 16b-3. Once appointed, such Committee shall
continue to serve in its designated capacity until otherwise directed by the
Board.

                  (ii)    Administration With Respect to Consultants and Other
Employees. With respect to grants of Awards to Employees or Consultants who are
neither Directors nor Officers of the Company, the Plan shall be administered by
(A) the Board or (B) a Committee designated by the Board, which Committee shall
be constituted in such a manner as to satisfy the Applicable Laws. Once
appointed, such Committee shall continue to serve in its designated capacity
until otherwise directed by the Board. The Board may authorize one or more
Officers to grant such Awards and may limit such authority as the Board
determines from time to time.

                  (iii)   Administration With Respect to Covered Employees.
Notwithstanding the foregoing, grants of Awards to any Covered Employee intended
to qualify as Performance-Based Compensation shall be made only by a Committee
(or subcommittee of a Committee) which is comprised solely of two or more
Directors eligible to serve on a committee making Awards qualifying as
Performance-Based Compensation. In the case of such Awards granted to Covered
Employees, references to the "Administrator" or to a "Committee" shall be deemed
to be references to such Committee or subcommittee.

                  (iv)    Administration Errors. In the event an Award is
granted in a manner inconsistent with the provisions of this subsection (a),
such Award shall be presumptively valid as of its grant date to the extent
permitted by the Applicable Laws.

            (b) Powers of the Administrator. Subject to Applicable Laws and the
provisions of the Plan (including any other powers given to the Administrator
hereunder), and except as otherwise provided by the Board, the Administrator
shall have the authority, in its discretion:

                  (i)     to select the Employees, Directors and Consultants to
whom Awards may be granted from time to time hereunder;

                  (ii)    to determine whether and to what extent Awards are
granted hereunder;

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                  (iii)   to determine the number of Shares or the amount of
other consideration to be covered by each Award granted hereunder;

                  (iv)    to approve forms of Award Agreements for use under the
Plan;

                  (v)     to determine the terms and conditions of any Award
granted hereunder;

                  (vi)    to amend the terms of any outstanding Award granted
under the Plan, provided that any amendment that would adversely affect the
Grantee's rights under an outstanding Award shall not be made without the
Grantee's written consent and the reduction of the exercise price of any Option
awarded under the Plan shall be subject to stockholder approval which shall mean
approval by the holders of a majority of the Shares of Common Stock of the
Company present or represented by proxy (and entitled to vote) at a meeting of
the Company's stockholders except as otherwise provided by Applicable Laws and
subject to Section 10;

                  (vii)   to construe and interpret the terms of the Plan and
Awards, including without limitation, any notice of award or Award Agreement,
granted pursuant to the Plan;

                  (viii)  to establish additional terms, conditions, rules or
procedures to accommodate the rules or laws of applicable foreign jurisdictions
and to afford Grantees favorable treatment under such rules or laws; provided,
however, that no Award shall be granted under any such additional terms,
conditions, rules or procedures with terms or conditions which are inconsistent
with the provisions of the Plan; and

                  (ix)    to take such other action, not inconsistent with the
terms of the Plan, as the Administrator deems appropriate.

      5. Eligibility. Awards other than Incentive Stock Options may be granted
to Employees, Directors and Consultants. Incentive Stock Options may be granted
only to Employees of the Company or a Parent or a Subsidiary of the Company. An
Employee, Director or Consultant who has been granted an Award may, if otherwise
eligible, be granted additional Awards. Awards may be granted to such Employees,
Directors or Consultants who are residing in foreign jurisdictions as the
Administrator may determine from time to time.

      6. Terms and Conditions of Awards.

            (a) Type of Awards. The Administrator is authorized under the Plan
to award any type of arrangement to an Employee, Director or Consultant that is
not inconsistent with the provisions of the Plan and that by its terms involves
or might involve the issuance of (i) Shares, (ii) an Option or similar right
with a fixed or variable price related to the Fair Market Value of the Shares
and with an exercise or conversion privilege related to the passage of time, the
occurrence of one or more events, or the satisfaction of performance criteria or
other conditions, or (iii) any other security with the value derived from the
value of the Shares. Such awards include, without limitation, Options or sales
or bonuses of Restricted Stock, and an Award may

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consist of one such security or benefit, or two (2) or more of them in any
combination or alternative.

            (b) Designation of Award. Each Award shall be designated in the
Award Agreement. In the case of an Option, the Option shall be designated as
either an Incentive Stock Option or a Non-Qualified Stock Option. However,
notwithstanding such designation, to the extent that the aggregate Fair Market
Value of Shares subject to Options designated as Incentive Stock Options which
become exercisable for the first time by a Grantee during any calendar year
(under all plans of the Company or any Parent or Subsidiary of the Company)
exceeds $100,000, such excess Options, to the extent of the Shares covered
thereby in excess of the foregoing limitation, shall be treated as Non-Qualified
Stock Options. For this purpose, Incentive Stock Options shall be taken into
account in the order in which they were granted, and the Fair Market Value of
the Shares shall be determined as of the grant date of the relevant Option.

            (c) Conditions of Award. Subject to the terms of the Plan, the
Administrator shall determine the provisions, terms, and conditions of each
Award including, but not limited to, the Award vesting schedule, repurchase
provisions, rights of first refusal, forfeiture provisions, form of payment
(cash, Shares, or other consideration) upon settlement of the Award, payment
contingencies, and satisfaction of any performance criteria. The performance
criteria established by the Administrator may be based on any one of, or
combination of, increase in share price, earnings per share, total stockholder
return, return on equity, return on assets, return on investment, net operating
income, cash flow, revenue, economic value added, personal management
objectives, or other measure of performance selected by the Administrator.
Partial achievement of the specified criteria may result in a payment or vesting
corresponding to the degree of achievement as specified in the Award Agreement.

            (d) Acquisitions and Other Transactions. The Administrator may issue
Awards under the Plan in settlement, assumption or substitution for, outstanding
awards or obligations to grant future awards in connection with the Company or a
Related Entity acquiring another entity, an interest in another entity or an
additional interest in a Related Entity whether by merger, stock purchase, asset
purchase or other form of transaction.

            (e) Deferral of Award Payment. The Administrator may establish one
or more programs under the Plan to permit selected Grantees the opportunity to
elect to defer receipt of consideration upon exercise of an Award, satisfaction
of performance criteria, or other event that absent the election would entitle
the Grantee to payment or receipt of Shares or other consideration under an
Award (but only to the extent that such deferral programs would not result in an
accounting compensation charge unless otherwise determined by the
Administrator). The Administrator may establish the election procedures, the
timing of such elections, the mechanisms for payments of, and accrual of
interest or other earnings, if any, on amounts, Shares or other consideration so
deferred, and such other terms, conditions, rules and procedures that the
Administrator deems advisable for the administration of any such deferral
program.

            (f) Separate Programs. The Administrator may establish one or more
separate programs under the Plan for the purpose of issuing particular forms of
Awards to one or more

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classes of Grantees on such terms and conditions as determined by the
Administrator from time to time.

            (g) Individual Option Limit. The maximum number of Shares with
respect to which Options may be granted to any Grantee in any fiscal year of the
Company shall be seven hundred and fifty thousand (750,000) Shares. In
connection with a Grantee's commencement of Continuous Service, a Grantee may be
granted Options for up to an additional seven hundred and fifty thousand
(750,000) Shares which shall not count against the limit set forth in the
previous sentence. The foregoing limitations shall be adjusted proportionately
in connection with any change in the Company's capitalization pursuant to
Section 10, below. To the extent required by Section 162(m) of the Code or the
regulations thereunder, in applying the foregoing limitations with respect to a
Grantee, if any Option is canceled, the canceled Option shall continue to count
against the maximum number of Shares with respect to which Options may be
granted to the Grantee. For this purpose, the repricing of an Option shall be
treated as the cancellation of the existing Option and the grant of a new
Option.

            (h) Early Exercise. The Award Agreement may, but need not, include a
provision whereby the Grantee may elect at any time while an Employee, Director
or Consultant to exercise any part or all of the Award prior to full vesting of
the Award. Any unvested Shares received pursuant to such exercise may be subject
to a repurchase right in favor of the Company or a Related Entity or to any
other restriction the Administrator determines to be appropriate.

            (i) Term of Award. The term of each Award shall be the term stated
in the Award Agreement, provided, however, that the term of an Award shall be no
more than ten (10) years from the date of grant thereof. However, in the case of
an Incentive Stock Option granted to a Grantee who, at the time the Option is
granted, owns stock representing more than ten percent (10%) of the voting power
of all classes of stock of the Company or any Parent or Subsidiary of the
Company, the term of the Incentive Stock Option shall be five (5) years from the
date of grant thereof or such shorter term as may be provided in the Award
Agreement.

            (j) Transferability of Awards. Incentive Stock Options may not be
sold, pledged, assigned, hypothecated, transferred, or disposed of in any manner
other than by will or by the laws of descent or distribution and may be
exercised, during the lifetime of the Grantee, only by the Grantee; provided,
however, that the Grantee may designate a beneficiary of the Grantee's Incentive
Stock Option in the event of the Grantee's death on a beneficiary designation
form provided by the Administrator. Other Awards shall be transferred by will
and by the laws of descent and distribution, and during the lifetime of the
Grantee, by gift and or pursuant to a domestic relations order to members of the
Grantee's Immediate Family to the extent and in the manner determined by the
Administrator.

            (k) Time of Granting Awards. The date of grant of an Award shall for
all purposes be the date on which the Administrator makes the determination to
grant such Award, or such other date as is determined by the Administrator.
Notice of the grant determination shall be given to each Employee, Director or
Consultant to whom an Award is so granted within a reasonable time after the
date of such grant.

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      7. Award Exercise or Purchase Price, Consideration and Taxes.

            (a) Exercise or Purchase Price. The exercise or purchase price, if
any, for an Award shall be as follows:

                  (i)     In the case of an Incentive Stock Option:

                          (A) granted to an Employee who, at the time of the
grant of such Incentive Stock Option owns stock representing more than ten
percent (10%) of the voting power of all classes of stock of the Company or any
Parent or Subsidiary of the Company, the per Share exercise price shall be not
less than one hundred ten percent (110%) of the Fair Market Value per Share on
the date of grant; or

                          (B) granted to any Employee other than an Employee
described in the preceding paragraph, the per Share exercise price shall be not
less than one hundred percent (100%) of the Fair Market Value per Share on the
date of grant.

                  (ii)    In the case of a Non-Qualified Stock Option, the per
Share exercise price shall be not less than eighty-five percent (85%) of the
Fair Market Value per Share on the date of grant.

                  (iii)   In the case of Awards intended to qualify as
Performance-Based Compensation, the exercise or purchase price, if any, shall be
not less than one hundred percent (100%) of the Fair Market Value per Share on
the date of grant.

                  (iv)    In the case of other Awards, such price as is
determined by the Administrator.

                  (v)     Notwithstanding the foregoing provisions of this
Section 7(a), in the case of an Award issued pursuant to Section 6(d), above,
the exercise or purchase price for the Award shall be determined in accordance
with the principles of Section 424(a) of the Code.

            (b) Consideration. Subject to Applicable Laws, the consideration to
be paid for the Shares to be issued upon exercise or purchase of an Award
including the method of payment, shall be determined by the Administrator (and,
in the case of an Incentive Stock Option, shall be determined at the time of
grant). In addition to any other types of consideration the Administrator may
determine, the Administrator is authorized to accept as consideration for Shares
issued under the Plan the following, provided that the portion of the
consideration equal to the par value of the Shares must be paid in cash or other
legal consideration permitted by the Delaware General Corporation Law:

                  (i)     cash;

                  (ii)    check;

                  (iii)   delivery of Grantee's promissory note with such
recourse, interest, security, and redemption provisions as the Administrator
determines as appropriate;

                                      A-11

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                  (iv)    surrender of Shares or delivery of a properly executed
form of attestation of ownership of Shares as the Administrator may require
(including withholding of Shares otherwise deliverable upon exercise of the
Award) which have a Fair Market Value on the date of surrender or attestation
equal to the aggregate exercise price of the Shares as to which said Award shall
be exercised (but only to the extent that such exercise of the Award would not
result in an accounting compensation charge with respect to the Shares used to
pay the exercise price unless otherwise determined by the Administrator);

                  (v)     with respect to Options, payment through a
broker-dealer sale and remittance procedure pursuant to which the Grantee (A)
shall provide written instructions to a Company designated brokerage firm to
effect the immediate sale of some or all of the purchased Shares and remit to
the Company, out of the sale proceeds available on the settlement date,
sufficient funds to cover the aggregate exercise price payable for the purchased
Shares and (B) shall provide written directives to the Company to deliver the
certificates for the purchased Shares directly to such brokerage firm in order
to complete the sale transaction; or

                  (vi)    any combination of the foregoing methods of payment.

            (c) Taxes. No Shares shall be delivered under the Plan to any
Grantee or other person until such Grantee or other person has made arrangements
acceptable to the Administrator for the satisfaction of any foreign, federal,
state, or local income and employment tax withholding obligations, including,
without limitation, obligations incident to the receipt of Shares or the
disqualifying disposition of Shares received on exercise of an Incentive Stock
Option. Upon exercise of an Award the Company shall withhold or collect from
Grantee an amount sufficient to satisfy such tax obligations.

      8. Exercise of Award.

            (a) Procedure for Exercise; Rights as a Stockholder.

                  (i)     Any Award granted hereunder shall be exercisable at
such times and under such conditions as determined by the Administrator under
the terms of the Plan and specified in the Award Agreement.

                  (ii)    An Award shall be deemed to be exercised when written
notice of such exercise has been given to the Company in accordance with the
terms of the Award by the person entitled to exercise the Award and full payment
for the Shares with respect to which the Award is exercised, including, to the
extent selected, use of the broker-dealer sale and remittance procedure to pay
the purchase price as provided in Section 7(b)(v). Until the issuance (as
evidenced by the appropriate entry on the books of the Company or of a duly
authorized transfer agent of the Company) of the stock certificate evidencing
such Shares, no right to vote or receive dividends or any other rights as a
stockholder shall exist with respect to Shares subject to an Award,
notwithstanding the exercise of an Option or other Award. The Company shall
issue (or cause to be issued) such stock certificate promptly upon exercise of
the Award. No adjustment will be made for a dividend or other right for which
the record date is prior to the date the stock certificate is issued, except as
provided in the Award Agreement or Section 10, below.

                                      A-12

<PAGE>

            (b) Exercise of Award Following Termination of Continuous Service.

                  (i)     An Award may not be exercised after the termination
date of such Award set forth in the Award Agreement and may be exercised
following the termination of a Grantee's Continuous Service only to the extent
provided in the Award Agreement.

                  (ii)    Where the Award Agreement permits a Grantee to
exercise an Award following the termination of the Grantee's Continuous Service
for a specified period, the Award shall terminate to the extent not exercised on
the last day of the specified period or the last day of the original term of the
Award, whichever occurs first.

                  (iii)   Any Award designated as an Incentive Stock Option to
the extent not exercised within the time permitted by law for the exercise of
Incentive Stock Options following the termination of a Grantee's Continuous
Service shall convert automatically to a Non-Qualified Stock Option and
thereafter shall be exercisable as such to the extent exercisable by its terms
for the period specified in the Award Agreement.

      9. Conditions Upon Issuance of Shares.

            (a) Shares shall not be issued pursuant to the exercise of an Award
unless the exercise of such Award and the issuance and delivery of such Shares
pursuant thereto shall comply with all Applicable Laws, and shall be further
subject to the approval of counsel for the Company with respect to such
compliance.

            (b) As a condition to the exercise of an Award, the Company may
require the person exercising such Award to represent and warrant at the time of
any such exercise that the Shares are being purchased only for investment and
without any present intention to sell or distribute such Shares if, in the
opinion of counsel for the Company, such a representation is required by any
Applicable Laws.

      10. Adjustments Upon Changes in Capitalization. Subject to any required
action by the stockholders of the Company, the number of Shares covered by each
outstanding Award, and the number of Shares which have been authorized for
issuance under the Plan but as to which no Awards have yet been granted or which
have been returned to the Plan, the exercise or purchase price of each such
outstanding Award, the maximum number of Shares with respect to which Options
may be granted to any Grantee in any fiscal year of the Company, as well as any
other terms that the Administrator determines require adjustment shall be
proportionately adjusted for (i) any increase or decrease in the number of
issued Shares resulting from a stock split, reverse stock split, stock dividend,
combination or reclassification of the Shares, or similar transaction affecting
the Shares, (ii) any other increase or decrease in the number of issued Shares
effected without receipt of consideration by the Company, or (iii) as the
Administrator may determine in its discretion, any other transaction with
respect to Common Stock to which Section 424(a) of the Code applies or a similar
transaction; provided, however that conversion of any convertible securities of
the Company shall not be deemed to have been "effected without receipt of
consideration." Such adjustment shall be made by the Administrator and its
determination shall be final, binding and conclusive. Except as the
Administrator determines, no issuance by the

                                      A-13

<PAGE>

Company of shares of stock of any class, or securities convertible into shares
of stock of any class, shall affect, and no adjustment by reason hereof shall be
made with respect to, the number or price of Shares subject to an Award.
Notwithstanding any terms of the Plan to the contrary, in the event of a
Spin-off Transaction, the Administrator may in its discretion and without
approval of the stockholders make such adjustments and take such other action as
it deems appropriate with respect to outstanding Awards under the Plan,
including but not limited to adjustments to the number and kind of shares, the
price per share and the vesting periods of outstanding Awards or the
substitution, exchange or grant of Awards to purchase securities of the
Subsidiary; provided that the Administrator shall not be obligated to make any
such adjustments or take any such action hereunder.

      11. Corporate Transactions/Changes in Control/Related Entity Dispositions.

            (a) Termination of Award to Extent Not Assumed.

                  (i)     Corporate Transaction. Effective upon the consummation
of a Corporate Transaction, all outstanding Awards under the Plan shall
terminate. However, all such Awards shall not terminate to the extent they are
Assumed in connection with the Corporate Transaction.

                  (ii)    Related Entity Disposition. Effective upon the
consummation of a Related Entity Disposition, for purposes of the Plan and all
Awards, there shall be a deemed termination of Continuous Service of each
Grantee who is at the time engaged primarily in service to the Related Entity
involved in such Related Entity Disposition and each Award of such Grantee which
is at the time outstanding under the Plan shall be exercisable in accordance
with the terms of the Award Agreement evidencing such Award. However, such
Continuous Service shall not be deemed to terminate as to the portion of any
such award that is Assumed.

            (b) Acceleration of Award Upon Corporate Transaction/Change in
Control/Related Entity Disposition.

                  (i)     Corporate Transaction. Except as provided otherwise in
an individual Award Agreement, in the event of a Corporate Transaction, for the
portion of each Award that is not Assumed, such portion of the Award shall
automatically become fully vested and exercisable and be released from any
repurchase or forfeiture rights (other than repurchase rights exercisable at
fair market value) for all of the Shares at the time represented by such portion
of the Award, immediately prior to the specified effective date of such
Corporate Transaction.

                  (ii)    Change in Control. Except as provided otherwise in an
individual Award Agreement, in the event of a Change in Control (other than a
Change in Control which also is a Corporate Transaction), each Award which is at
the time outstanding under the Plan automatically shall become fully vested and
exercisable and be released from any repurchase or forfeiture rights (other than
repurchase rights exercisable at fair market value), immediately prior to the
specified effective date of such Change in Control, for all of the Shares at the
time represented by such Award.

                                      A-14

<PAGE>

                  (iii)   Related Entity Disposition. Except as provided
otherwise in an individual Award Agreement, effective upon the consummation of a
Related Entity Disposition, for the portion of each Award of a Grantee who is at
the time engaged primarily in service to the Related Entity involved in such
Related Entity Disposition that is not Assumed, such portion of the Award of
such Grantee automatically shall become fully vested and exercisable and be
released from any repurchase or forfeiture rights (other than repurchase rights
exercisable at fair market value) for all of the Shares at the time represented
by such portion of the Award, immediately prior to the specified effective date
of such Related Entity Disposition.

            (c) Effect of Acceleration on Incentive Stock Options. The portion
of any Incentive Stock Option accelerated under this Section 11 in connection
with a Corporate Transaction, Change in Control or Related Entity Disposition
shall remain exercisable as an Incentive Stock Option under the Code only to the
extent the $100,000 dollar limitation of Section 422(d) of the Code is not
exceeded. To the extent such dollar limitation is exceeded, the accelerated
excess portion of such Option shall be exercisable as a Non-Qualified Stock
Option.

      12. Effective Date and Term of Plan. The Plan shall become effective upon
the earlier to occur of its adoption by the Board or its approval by the
stockholders of the Company. It shall continue in effect for a term of ten (10)
years unless sooner terminated. Subject to Section 17, below, and Applicable
Laws, Awards may be granted under the Plan upon its becoming effective.

      13. Amendment, Suspension or Termination of the Plan.

            (a) The Board may at any time amend, suspend or terminate the Plan;
provided, however, that no such amendment shall be made without stockholder
approval to the extent such approval is required by Applicable Laws, or if such
amendment would:

                  (i)     increase the number of Shares authorized for issuance
under Section 3(a) of the Plan excluding such increases pursuant to Section 10
of the Plan;

                  (ii)    permit decreasing the exercise price of any Option
outstanding under the Plan; or

                  (iii)   change any of the provisions of this Section 13(a).

For purposes of this Section, approval of the stockholders means, except as
provided by Applicable Laws, approval by the holders of a majority of the Shares
of Common Stock of the Company present or represented by proxy (and entitled to
vote) at a meeting of the Company's stockholders.

            (b) No Award may be granted during any suspension of the Plan or
after termination of the Plan.

            (c) Any amendment, suspension or termination of the Plan (including
termination of the Plan under Section 12, above) shall not affect Awards already
granted, and such Awards shall remain in full force and effect as if the Plan
had not been amended, suspended or

                                      A-15

<PAGE>

terminated, unless mutually agreed otherwise between the Grantee and the
Administrator, which agreement must be in writing and signed by the Grantee and
the Company.

      14. Reservation of Shares.

            (a) The Company, during the term of the Plan, will at all times
reserve and keep available such number of Shares as shall be sufficient to
satisfy the requirements of the Plan.

            (b) The inability of the Company to obtain authority from any
regulatory body having jurisdiction, which authority is deemed by the Company's
counsel to be necessary to the lawful issuance and sale of any Shares hereunder,
shall relieve the Company of any liability in respect of the failure to issue or
sell such Shares as to which such requisite authority shall not have been
obtained.

      15. No Effect on Terms of Employment/Consulting Relationship. The Plan
shall not confer upon any Grantee any right with respect to the Grantee's
Continuous Service, nor shall it interfere in any way with his or her right or
the Company's right to terminate the Grantee's Continuous Service at any time,
with or without Cause, and with or without notice. The Company's ability to
terminate the employment of a Grantee who is employed at will is in no way
affected by its determination that the Grantee's Continuous Service has been
terminated for Cause for the purposes of this Plan.

      16. No Effect on Retirement and Other Benefit Plans. Except as
specifically provided in a retirement or other benefit plan of the Company or a
Related Entity, Awards shall not be deemed compensation for purposes of
computing benefits or contributions under any retirement plan of the Company or
a Related Entity, and shall not affect any benefits under any other benefit plan
of any kind or any benefit plan subsequently instituted under which the
availability or amount of benefits is related to level of compensation. The Plan
is not a "Retirement Plan" or "Welfare Plan" under the Employee Retirement
Income Security Act of 1974, as amended.

      17. Plan Approval. The Plan was adopted by the Board in March of 2001 and
adopted by the stockholders of the Company in May 2001. On July 18, 2001, the
Board adopted and approved an amendment and restatement of the Plan to amend
various terms of the Plan in anticipation of the distribution of all (or
substantially all) of the shares of capital stock of Ceva, Inc. held by the
Company to the stockholders of the Company. In November 2002, the Board adopted
and approved an amendment and restatement of the Plan to include an appendix to
the Plan designed to comply with changes in Israeli tax law effective January 1,
2003, which amendment did not require approval by the Company's stockholders. In
March 2003, the Board adopted and approved an amendment and restatement of the
Plan to amend the appendix to the Plan in order to comply with further changes
in Israeli tax law which amendment did not require approval by the Company's
stockholders.

                                      A-16<PAGE>

                                                                   EXHIBIT 10.32

                                 DSP GROUP INC.

                       THE 2003 ISRAELI SHARE OPTION PLAN

                   (amended and restated on January 22, 2003)
                    (amended and restated on March 12, 2003)

   (*In compliance with Amendment No. 132 of the Israeli Tax Ordinance, 2002)

                                        1

<PAGE>

TABLE OF CONTENTS

1.   PURPOSE OF THE ISOP                                            3

2.   DEFINITIONS                                                    3

3.   ADMINISTRATION OF THE ISOP                                     6

4.   DESIGNATION OF PARTICIPANTS                                    8

5.   DESIGNATION OF OPTIONS PURSUANT TO SECTION 102                 8

6.   TRUSTEE                                                        9

7.   SHARES RESERVED FOR THE ISOP; RESTRICTION THEREON             10

8.   PURCHASE PRICE                                                10

9.   ADJUSTMENTS                                                   10

10.  TERM AND EXERCISE OF OPTIONS                                  12

11.  VESTING OF OPTIONS                                            13

12.  PURCHASE FOR INVESTMENT                                       14

13.  DIVIDENDS                                                     14

14.  RESTRICTIONS ON ASSIGNABILITY AND SALE OF OPTIONS             14

15.  EFFECTIVE DATE AND DURATION OF THE ISOP                       15

16.  AMENDMENTS OR TERMINATION                                     15

17.  GOVERNMENT REGULATIONS                                        15

18.  CONTINUANCE OF EMPLOYMENT OR HIRED SERVICES                   15

19.  GOVERNING LAW & JURISDICTION                                  16

20.  TAX CONSEQUENCES                                              16

21.  NON-EXCLUSIVITY OF THE ISOP                                   16

22.  MULTIPLE AGREEMENTS                                           16

                                        2

<PAGE>

        This plan, as amended from time to time, shall be known as the DSP Group
        Inc 2003 Israeli Share Option Plan (the "ISOP").

1.      PURPOSE OF THE ISOP

        The ISOP is intended to provide an incentive to retain, in the employ of
        the Company and its Affiliates (as defined below), persons of training,
        experience, and ability, to attract new employees, directors,
        consultants, service providers and any other entity which the Board
        shall decide their services are considered valuable to the Company, to
        encourage the sense of proprietorship of such persons, and to stimulate
        the active interest of such persons in the development and financial
        success of the Company by providing them with opportunities to purchase
        shares in the Company, pursuant to the ISOP.

2.      DEFINITIONS

        For purposes of the ISOP and related documents, including the Option
        Agreement, the following definitions shall apply:

        2.1     "Affiliate" means any "employing company" within the meaning of
                Section 102(a) of the Ordinance.

        2.2     "Approved 102 Option" means an Option granted pursuant to
                Section 102(b) of the Ordinance and held in trust by a Trustee
                for the benefit of the Optionee.

        2.3     "Board" means the Board of Directors of the Company.

        2.4     "Capital Gain Option (CGO)" as defined in Section 5.4 below.

                                        3

<PAGE>

        2.5     "Cause" means, (i) conviction of any felony involving moral
                turpitude or affecting the Company; (ii) any refusal to carry
                out a reasonable directive of the chief executive officer, the
                Board or the Optionee's direct supervisor, which involves the
                business of the Company or its Affiliates and was capable of
                being lawfully performed; (iii) embezzlement of funds of the
                Company or its Affiliates; (iv) any breach of the Optionee's
                fiduciary duties or duties of care of the Company; including
                without limitation disclosure of confidential information of the
                Company; and (v) any conduct (other than conduct in good faith)
                reasonably determined by the Board to be materially detrimental
                to the Company.

        2.6     "Chairman" means the chairman of the Committee.

        2.7     "Code" means the United States Internal Revenue Code of 1986, as
                now in effect or as hereafter amended.

        2.8     "Committee" means a share option compensation committee of the
                Board, designated from time to time by the resolution of the
                Board, which shall consist of no fewer than two members of the
                Board. The Committee shall consist of directors who are "outside
                directors" as defined in Section 162(m) of the Code and
                "Non-Employee Directors" as defined in Rule 16b-3 promulgated by
                the Securities and Exchange Commission under the United States
                Securities Exchange Act of 1934.

        2.9     "Company" means DSP Group Inc, a Delaware corporation.

        2.10    "Controlling Shareholder" shall have the meaning ascribed to it
                in Section 32(9) of the Ordinance.

        2.11    "Date of Grant" means, the date of grant of an Option, as
                determined by the Board or authorized Committee and set forth in
                the Optionee's Option Agreement.

        2.12    Employee" means a person who is employed by the Company or its
                Affiliates, including an individual who is serving as a director
                or an office holder, but excluding Controlling Shareholder.

        2.13    "Expiration date" means the date upon which an Option shall
                expire, as set forth in Section 10.2 of the ISOP.

        2.14    "Fair Market Value" means as of any date, the value of a Share
                determined as follows:

                                        4

<PAGE>

                (i)     If the Shares are listed on any established stock
                        exchange or a national market system, including without
                        limitation the NASDAQ National Market system, or the
                        NASDAQ SmallCap Market of the NASDAQ Stock Market, the
                        Fair Market Value shall be the closing sales price for
                        such Shares (or the closing bid, if no sales were
                        reported), as quoted on such exchange or system on the
                        date of determination, as reported in the Wall Street
                        Journal, or such other source as the Board deems
                        reliable.

                (ii)    Without derogating from the above, solely for the
                        purpose of determining the tax liability pursuant to
                        Section 102(b)(3) of the Ordinance, if at the Date of
                        Grant the Company's shares are listed on any established
                        stock exchange or a national market system or if the
                        Company's shares will be registered for trading within
                        ninety (90) days following the Date of Grant, the Fair
                        Market Value of a Share at the Date of Grant shall be
                        determined in accordance with the average value of the
                        Company's shares on the thirty (30) trading days
                        preceding the Date of Grant or on the thirty (30)
                        trading days following the date of registration for
                        trading, as the case may be;

                (iii)   If the Shares are regularly quoted by a recognized
                        securities dealer but selling prices are not reported,
                        the Fair Market Value shall be the mean between the high
                        bid and low asked prices for the Shares on the date of
                        determination, or;

                (iv)    In the absence of an established market for the Shares,
                        the Fair Market Value thereof shall be determined in
                        good faith by the Board.

        2.15    "ISOP" means this 2003 Israeli Share Option Plan.

        2.16    "ITA" means the Israeli Tax Authorities.

        2.17    "Non-Employee" means a consultant, adviser, service provider,
                Controlling Shareholder or any other person who is not an
                Employee.

        2.18    "Ordinary Income Option (OIO)" as defined in Section 5.5 below.

        2.19    "Option" means an option to purchase one or more Shares of the
                Company pursuant to the ISOP.

        2.20    "102 Option" means any Option granted to Employees pursuant to
                Section 102 of the Ordinance.

        2.21    "3(i) Option" means an Option granted pursuant to Section 3(i)
                of the Ordinance to any person who is Non-Employee.

        2.22    "Optionee" means a person who receives or holds an Option under
                the ISOP.

        2.23    "Option Agreement" means the share option agreement between the
                Company and an Optionee that sets out the terms and conditions
                of an Option.

                                        5

<PAGE>

        2.24    "Ordinance" means the 1961 Israeli Income Tax Ordinance [New
                Version] 1961 as now in effect or as hereafter amended.

        2.25    "Purchase Price" means the price for each Share subject to an
                Option.

        2.26    "Section 102" means section 102 of the Ordinance as now in
                effect or as hereafter amended.

        2.27    "Share" means the common stock $ 0.001 par value each, of the
                Company.

        2.28    "Successor Company" means any entity the Company is merged to or
                is acquired by, in which the Company is not the surviving
                entity.

        2.29    "Transaction" means (i) merger, acquisition or reorganization of
                the Company with one or more other entities in which the Company
                is not the surviving entity, (ii) a sale of all or substantially
                all of the assets of the Company.

        2.30    "Trustee" means any individual appointed by the Company to serve
                as a trustee and approved by the ITA, all in accordance with the
                provisions of Section 102(a) of the Ordinance.

        2.31    "Unapproved 102 Option" means an Option granted pursuant to
                Section 102(c) of the Ordinance and not held in trust by a
                Trustee.

        2.32    "Vested Option" means any Option, which has already been vested
                according to the Vesting Dates.

        2.33    "Vesting Dates" means, as determined by the Board or by the
                Authorized Committee, the date as of which the Optionee shall be
                entitled to exercise the Options or part of the Options, as set
                forth in section 11 of the ISOP.

3.      ADMINISTRATION OF THE ISOP

        3.1     The Board or the Committee shall have the power to administer
                the ISOP, all as provided by applicable law and in the Company's
                incorporation documents. Notwithstanding the above, the Board
                shall automatically have residual authority if no Committee
                shall be constituted or if such Committee shall cease to operate
                for any reason.

        3.2     The Committee shall select one of its members as its Chairman
                and shall hold its meetings at such times and places as the
                Chairman shall determine. The Committee shall keep records of
                its meetings and shall make such rules and regulations for the
                conduct of its business, as it shall deem advisable.

                                        6

<PAGE>

        3.3     The Committee shall have the full power and authority, subject
                to the approval of the Board to the extent required under
                applicable law to: (i) designate participants; (ii) determine
                the terms and provisions of the respective Option Agreements,
                including, but not limited to, the number of Options to be
                granted to each Optionee, the number of Shares to be covered by
                each Option, provisions concerning the time and the extent to
                which the Options may be exercised and the nature and duration
                of restrictions as to the transferability or restrictions
                constituting substantial risk of forfeiture and to cancel or
                suspend awards, as necessary; (iii) determine the Fair Market
                Value of the Shares covered by each Option; (iv) make an
                election as to the type of 102 Approved Option; and (v)
                designate the type of Options.(vi) alter any restrictions and
                conditions of any Options or Shares subject to any Options (vii)
                interpret the provisions and supervise the administration of the
                ISOP; (viii) accelerate the right of an Optionee to exercise in
                whole or in part, any previously granted Option; (ix) determine
                the Purchase Price of the Option; (x) prescribe, amend and
                rescind rules and regulations relating to the ISOP; and (xi)
                make all other determinations deemed necessary or advisable for
                the administration of the ISOP.

        3.4     The Board or the Committee shall have the authority to grant, at
                its discretion, to the holder of an outstanding Option, in
                exchange for the surrender and cancellation of such Option, a
                new Option having a purchase price equal to, lower than or
                higher than the Purchase Price of the original Option so
                surrendered and canceled and containing such other terms and
                conditions as the Committee may prescribe in accordance with the
                provisions of the ISOP.

        3.5     Subject to the Company's incorporation documents, all decisions
                and selections made by the Board or the Committee pursuant to
                the provisions of the ISOP shall be made by a majority of its
                members except that no member of the Board or the Committee
                shall vote on, or be counted for quorum purposes, with respect
                to any proposed action of the Board or the Committee relating to
                any Option to be granted to that member. Any decision reduced to
                writing shall be executed in accordance with the provisions of
                the Company's incorporation documents, as the same may be in
                effect from time to time.

        3.6     The interpretation and construction by the Committee of any
                provision of the ISOP or of any Option Agreement thereunder
                shall be final and conclusive unless otherwise determined by the
                Board.

        3.7     Subject to the Company's incorporation documents and the
                Company's decision and to all approvals legally required, each
                member of the Board or the Committee shall be indemnified and
                held harmless by the Company against any cost or expense
                (including counsel fees) reasonably incurred by him, or any
                liability (including any sum paid in settlement of a claim with
                the approval of the Company) arising out of any act or omission
                to act in connection with the ISOP unless arising out of such
                member's own fraud or bad faith, to the extent permitted by
                applicable law. Such indemnification shall be in addition to any
                rights of indemnification the member may have as a director or
                otherwise under the Company's incorporation documents, any
                agreement, any vote of shareholders or disinterested directors,
                insurance policy or otherwise.

                                        7

<PAGE>

4.      DESIGNATION OF PARTICIPANTS

        4.1     The persons eligible for participation in the ISOP as Optionees
                shall include any Employees and/or Non-Employees of the Company
                or of any Affiliate; provided, however, that (i) Employees may
                only be granted 102 Options; (ii) Non-Employees may only be
                granted 3(i) Options; and (iii) Controlling Shareholders may
                only be granted 3(i) Options.

        4.2     The grant of an Option hereunder shall neither entitle the
                Optionee to participate nor disqualify the Optionee from
                participating in, any other grant of Options pursuant to the
                ISOP or any other option or share plan of the Company or any of
                its Affiliates.

        4.3     Anything in the ISOP to the contrary notwithstanding, all grants
                of Options to directors and office holders shall be authorized
                and implemented in accordance with the provisions of any
                applicable law, as in effect from time to time.

5.      DESIGNATION OF OPTIONS PURSUANT TO SECTION 102

        5.1     The Company may designate Options granted to Employees pursuant
                to Section 102 as Unapproved 102 Options or Approved 102
                Options.

        5.2     The grant of Approved 102 Options shall be made under this ISOP
                adopted by the Board as described in Section 16 below, and shall
                be conditioned upon the approval of this ISOP by the ITA.

        5.3     Approved 102 Option may either be classified as Capital Gain
                Option ("CGO") or Ordinary Income Option ("OIO").

        5.4     Approved 102 Option elected and designated by the Company to
                qualify under the capital gain tax treatment in accordance with
                the provisions of Section 102(b)(2) shall be referred to herein
                as CGO.

        5.5     Approved 102 Option elected and designated by the Company to
                qualify under the ordinary income tax treatment in accordance
                with the provisions of Section 102(b)(1) shall be referred to
                herein as OIO.

        5.6     The Company's election of the type of Approved 102 Options as
                CGI or OIO granted to Employees (the "Election"), shall be
                appropriately filed with the ITA before the Date of Grant of an
                Approved 102 Option. Such Election shall become effective
                beginning the first Date of Grant of an Approved 102 Option
                under this ISOP and shall remain in effect until the end of the
                year following the year during which the Company first granted
                Approved 102 Options. The Election shall obligate the Company to
                grant only the type of Approved 102 Option it has elected, and
                shall apply to all Optionees who were granted Approved 102
                Options during the period indicated herein, all in accordance
                with the provisions of Section 102(g) of the Ordinance. For the
                avoidance of doubt, such Election shall not prevent the Company
                from granting Unapproved 102 Options simultaneously.

                                        8

<PAGE>

        5.7     All Approved 102 Options must be held in trust by a Trustee, as
                described in Section 6 below.

        5.8     For the avoidance of doubt, the designation of Unapproved 102
                Options and Approved 102 Options shall be subject to the terms
                and conditions set forth in Section 102 of the Ordinance and the
                regulations promulgated thereunder.

        5.9     Any provision of Section 102 and/or regulations promulgated
                thereunder and/or any applicable law, which is necessary in
                order to receive and/or to keep any tax benefit pursuant
                thereto, which is not expressly specified in the ISOP or in the
                Option Agreement, shall be considered binding upon the Company
                and the Optionees.

6.      TRUSTEE

        6.1     Approved 102 Options which shall be granted under the ISOP
                and/or any Shares allocated or issued upon exercise of such
                Approved 102 Options and/or other shares received subsequently
                following any realization of rights, including bonus shares,
                shall be allocated or issued to the Trustee and held for the
                benefit of the Optionees for such period of time as required by
                Section 102 or any regulations, rules or orders or procedures
                promulgated thereunder (the "Holding Period"). In the case the
                requirements for Approved 102 Options are not met, then the
                Approved 102 Options shall be treated as Unapproved 102 Options,
                all in accordance with the provisions of Section 102 and
                regulations promulgated thereunder.

        6.2     Notwithstanding anything to the contrary, the Trustee shall not
                release any Shares allocated or issued upon exercise of Approved
                102 Options prior to the full payment of the Optionee's tax
                liabilities arising from Approved 102 Options which were granted
                to him and/or any Shares allocated or issued upon exercise of
                such Options.

        6.3     Upon receipt of Approved 102 Option, the Optionee will sign an
                undertaking to release the Trustee from any liability in respect
                of any action or decision duly taken and bona fide executed in
                relation with the ISOP, or any Approved 102 Option or Share
                granted to him thereunder.

        6.4     With respect to any Approved 102 Option, subject to the
                provisions of Section 102 and any rules or regulation or orders
                or procedures promulgated thereunder, an Optionee shall not sell
                or release from trust any Share received upon the exercise of an
                Approved 102 Option and/or any share received subsequently
                following any realization of rights, including without
                limitation, bonus shares, until the lapse of the Holding Period
                required under Section 102 of the Ordinance. Notwithstanding the
                above, if any such sale or release occurs during the Holding
                Period, the sanctions under Section 102 of the Ordinance and
                under any rules or regulation or orders or procedures
                promulgated thereunder shall apply to and shall be borne by such
                Optionee.

                                        9

<PAGE>

7.      SHARES RESERVED FOR THE ISOP; RESTRICTION THEREON

        7.1     Subject to adjustment as set forth in Section 9 below, the
                maximum aggregate number of authorized but unissued Shares which
                the Company has reserved for issuance pursuant to the ISOP is
                one million five hundred thousand (1,500,000) Shares plus an
                annual increase to be added on the first business day of each
                calendar year beginning in 2004 equal to three percent (3%) of
                the number of Shares outstanding as of such date or a lesser
                number of Shares determined by the Board or the Committee. Any
                Shares which remain unissued and which are not subject to the
                outstanding Options at the termination of the ISOP shall cease
                to be reserved for the purpose of the ISOP, but until
                termination of the ISOP the Company shall at all times reserve
                sufficient number of Shares to meet the requirements of the
                ISOP. Should any Option for any reason expire or be canceled
                prior to its exercise or relinquishment in full, the Shares
                subject to such Option may again be subjected to an Option under
                the ISOP 7.2 Each Option granted pursuant to the ISOP, shall be
                evidenced by a written Option Agreement between the Company and
                the Optionee, in such form as the Board or the Committee shall
                from time to time approve. Each Option Agreement shall state,
                among other matters, the number of Shares to which the Option
                relates, the type of Option granted thereunder (whether a CGI,
                OIO, Unapproved 102 Option or a 3(i) Option), the Vesting Dates,
                the Purchase Price per share, the Expiration Date and such other
                terms and conditions as the Committee or the Board in its
                discretion may prescribe, provided that they are consistent with
                this ISOP.

8.      PURCHASE PRICE

        8.1     The Purchase Price of each Share subject to an Option shall be
                determined by the Committee in its sole and absolute discretion
                in accordance with applicable law, subject to any guidelines as
                may be determined by the Board from time to time. Each Option
                Agreement will contain the Purchase Price determined for each
                Optionee.

        8.2     The Purchase Price shall be payable upon the exercise of the
                Option in a form satisfactory to the Committee, including
                without limitation, by cash or check. The Committee shall have
                the authority to postpone the date of payment on such terms as
                it may determine.

        8.3     The Purchase Price shall be denominated in the currency of the
                primary economic environment of, either the Company or the
                Optionee (that is the functional currency of the Company or the
                currency in which the Optionee is paid) as determined by the
                Company.

9.      ADJUSTMENTS

        Upon the occurrence of any of the following described events, Optionee's
        rights to purchase Shares under the ISOP shall be adjusted as hereafter
        provided:

        9.1     In the event of Transaction, the unexercised Options then
                outstanding under the ISOP shall be assumed or substituted for
                an appropriate number of shares of each class of shares or other
                securities of the Successor Company (or a

                                       10

<PAGE>

                parent or subsidiary of the Successor Company) as were
                distributed to the shareholders of the Company in connection and
                with respect to the Transaction. In the case of such assumption
                and/or substitution of Options, appropriate adjustments shall be
                made to the Purchase Price so as to reflect such action and all
                other terms and conditions of the Option Agreements shall remain
                unchanged, including but not limited to the vesting schedule,
                all subject to the determination of the Committee or the Board,
                which determination shall be in their sole discretion and final.
                If the Successor Company (or parent or subsidiary of the
                Successor Company) does not agree to assume the Options, the
                Options shall terminate upon the effective date of the
                Transaction. The Company shall notify the Optionee of the
                Transaction in such form and method as it deems applicable at
                least ten (10) days prior to the effective date of such
                Transaction.

        9.2     Notwithstanding the above and subject to any applicable law, the
                Board or the Committee shall have full power and authority to
                determine that in certain Option Agreements there shall be a
                clause instructing that, if in any such Transaction as described
                in section 9.1 above, the Successor Company (or parent or
                subsidiary of the Successor Company) does not agree to assume or
                substitute for the Options, the Vesting Dates shall be
                accelerated so that any unvested Option or any portion thereof
                shall be immediately vested as of the date which is ten (10)
                days prior to the effective date of the Transaction.

        9.3     For the purposes of section 9.1 above, an Option shall be
                considered assumed or substituted if, following the Transaction,
                the Option confers the right to purchase or receive, for each
                Share underlying an Option immediately prior to the Transaction,
                the consideration (whether shares, options, cash, or other
                securities or property) received in the Transaction by holders
                of shares held on the effective date of the Transaction (and if
                such holders were offered a choice of consideration, the type of
                consideration chosen by the holders of a majority of the
                outstanding shares); provided, however, that if such
                consideration received in the Transaction is not solely ordinary
                shares (or their equivalent) of the Successor Company or its
                parent or subsidiary, the Committee may, with the consent of the
                Successor Company, provide for the consideration to be received
                upon the exercise of the Option to be solely ordinary shares (or
                their equivalent) of the Successor Company or its parent or
                subsidiary equal in Fair Market Value to the per Share
                consideration received by holders of a majority of the
                outstanding shares in the Transaction; and provided further that
                the Committee may determine, in its discretion, that in lieu of
                such assumption or substitution of Options for options of the
                Successor Company or its parent or subsidiary, such Options will
                be substituted for any other type of asset or property including
                cash which is fair under the circumstances.

        9.4     If the Company is voluntarily liquidated or dissolved while
                unexercised Options remain outstanding under the ISOP, the
                Company shall immediately notify all unexercised Option holders
                of such liquidation, and the Option holders shall then have ten
                (10) days to exercise any unexercised Vested Option held by them
                at that time, in accordance with the exercise procedure

                                       11

<PAGE>

                set forth herein. Upon the expiration of such ten-days period,
                all remaining outstanding Options will terminate immediately.

        9.5     If the outstanding shares of the Company shall at any time be
                changed or exchanged by declaration of a share dividend (bonus
                shares), share split, combination or exchange of shares,
                recapitalization, or any other like event by or of the Company,
                and as often as the same shall occur, then the number, class and
                kind of the Shares subject to the ISOP or subject to any Options
                therefore granted, and the Purchase Prices, shall be
                appropriately and equitably adjusted so as to maintain the
                proportionate number of Shares without changing the aggregate
                Purchase Price, provided, however, that no adjustment shall be
                made by reason of the distribution of subscription rights
                (rights offering) on outstanding shares. Upon happening of any
                of the foregoing, the class and aggregate number of Shares
                issuable pursuant to the ISOP (as set forth in Section 7
                hereof), in respect of which Options have not yet been
                exercised, shall be appropriately adjusted, all as will be
                determined by the Board whose determination shall be final.

10.     TERM AND EXERCISE OF OPTIONS

        10.1    Options shall be exercised by the Optionee by giving written
                notice to the Company and/or to any third party designated by
                the Company (the "Representative"), in such form and method as
                may be determined by the Company and when applicable, by the
                Trustee in accordance with the requirements of Section 102,
                which exercise shall be effective upon receipt of such notice by
                the Company and/or the Representative and the payment of the
                Purchase Price at the Company's or the Representative's
                principal office. The notice shall specify the number of Shares
                with respect to which the Option is being exercised.

        10.2    Options, to the extent not previously exercised, shall terminate
                forthwith upon the earlier of: (i) the date set forth in the
                Option Agreement; and (ii) the expiration of any extended period
                in any of the events set forth in section 10.5 below.

        10.3    The Options may be exercised by the Optionee in whole at any
                time or in part from time to time, to the extent that the
                Options become vested and exercisable, prior to the Expiration
                Date, and provided that, subject to the provisions of section
                10.5 below, the Optionee is employed by or providing services to
                the Company or any of its Affiliates, at all times during the
                period beginning with the granting of the Option and ending upon
                the date of exercise.

        10.4    Subject to the provisions of section 10.5 below, in the event of
                termination of Optionee's employment or services, with the
                Company or any of its Affiliates, all Options granted to such
                Optionee will immediately expire. A notice of termination of
                employment or service shall be deemed to constitute termination
                of employment or service. For the avoidance of doubt, in case of

                                       12

<PAGE>

                such termination of employment or service, the unvested portion
                of the Optionee's Option shall not vest and shall not become
                exercisable.

        10.5    Notwithstanding anything to the contrary hereinabove and unless
                otherwise determined in the Optionee's Option Agreement, an
                Option may be exercised after the date of termination of
                Optionee's employment or service with the Company or any
                Affiliates during an additional period of time beyond the date
                of such termination, but only with respect to the number of
                Vested Options at the time of such termination according to the
                Vesting Dates, if:

                (i)     termination is without Cause, in which event any Vested
                        Option still in force and unexpired may be exercised
                        within a period of ninety (90) days after the date of
                        such termination; or-

                (ii)    termination is the result of death or disability of the
                        Optionee, in which event any Vested Option still in
                        force and unexpired may be exercised within a period of
                        twelve (12) months after the date of such termination;
                        or

                (iii)   prior to the date of such termination, the Committee
                        shall authorize an extension of the terms of all or part
                        of the Vested Options beyond the date of such
                        termination for a period not to exceed the period during
                        which the Options by their terms would otherwise have
                        been exercisable.

                For avoidance of any doubt, if termination of employment or
                service is for Cause, any outstanding unexercised Option
                (whether vested or non-vested), will immediately expire and
                terminate, and the Optionee shall not have any right in
                connection to such outstanding Options.

        10.6    To avoid doubt, the holders of Options shall not be deemed
                owners of the Shares issuable upon the exercise of Options and
                shall not have any of the rights or privileges of shareholders
                of the Company in respect of any Shares purchasable upon the
                exercise of any part of an Option, until registration of the
                Optionee as holder of such Shares in the Company's register of
                shareholders upon exercise of the Option in accordance with the
                provisions of the ISOP.

        10.7    Any form of Option Agreement authorized by the ISOP may contain
                such other provisions as the Committee may, from time to time,
                deem advisable.

        10.8    With respect to Unapproved 102 Option, if the Optionee ceases to
                be employed by the Company or any Affiliate, the Optionee shall
                extend to the Company and/or its Affiliate a security or
                guarantee for the payment of tax due at the time of sale of
                Shares, all in accordance with the provisions of Section 102 and
                the rules, regulation or orders promulgated thereunder.

11.     VESTING OF OPTIONS

        11.1    Subject to the provisions of the ISOP, each Option shall vest
                following the Vesting Dates and for the number of Shares as
                shall be provided in the Option

                                       13

<PAGE>

                Agreement. However, no Option shall be exercisable after the
                Expiration Date.

        11.2    An Option may be subject to such other terms and conditions on
                the time or times when it may be exercised, as the Committee may
                deem appropriate. The vesting provisions of individual Options
                may vary.

12.     PURCHASE FOR INVESTMENT

        The Company's obligation to issue or allocate Shares upon exercise of an
        Option granted under the ISOP is expressly conditioned upon: (a) the
        Company's completion of any registration or other qualifications of such
        Shares under all applicable laws, rules and regulations or (b)
        representations and undertakings by the Optionee (or his legal
        representative, heir or legatee, in the event of the Optionee's death)
        to assure that the sale of the Shares complies with any registration
        exemption requirements which the Company in its sole discretion shall
        deem necessary or advisable. Such required representations and
        undertakings may include representations and agreements that such
        Optionee (or his legal representative, heir, or legatee): (a) is
        purchasing such Shares for investment and not with any present intention
        of selling or otherwise disposing thereof; and (b) agrees to have placed
        upon the face and reverse of any certificates evidencing such Shares a
        legend setting forth (i) any representations and undertakings which such
        Optionee has given to the Company or a reference thereto and (ii) that,
        prior to effecting any sale or other disposition of any such Shares, the
        Optionee must furnish to the Company an opinion of counsel, satisfactory
        to the Company, that such sale or disposition will not violate the
        applicable laws, rules, and regulations, whether of the State of Israel
        or of the United States or any other State having jurisdiction over the
        Company and the Optionee.

13.     DIVIDENDS

        With respect to all Shares (but excluding, for avoidance of any doubt,
        any unexercised Options) allocated or issued upon the exercise of
        Options purchased by the Optionee and held by the Optionee or by the
        Trustee, as the case may be, the Optionee shall be entitled to receive
        dividends in accordance with the quantity of such Shares, subject to the
        provisions of the Company's Incorporation Documents (and all amendments
        thereto) and subject to any applicable taxation on distribution of
        dividends, and when applicable subject to the provisions of Section 102
        and the rules, regulations or orders promulgated thereunder.

14.     RESTRICTIONS ON ASSIGNABILITY AND SALE OF OPTIONS

        14.1    No Option or any right with respect thereto, purchasable
                hereunder, whether fully paid or not, shall be assignable,
                transferable or given as collateral or any right with respect to
                it given to any third party whatsoever, except as specifically
                allowed under the ISOP, and during the lifetime of the Optionee
                each and all of such Optionee's rights to purchase Shares
                hereunder shall be exercisable only by the Optionee.

                                       14

<PAGE>

                Any such action made directly or indirectly, for an immediate
                validation or for a future one, shall be void.

        14.2    As long as the Shares are held by the Trustee on behalf of the
                Optionee, all rights of the Optionee over the Shares are
                personal, can not be transferred, assigned, pledged or
                mortgaged, other than by will or pursuant to the laws of descent
                and distribution.

15.     EFFECTIVE DATE AND DURATION OF THE ISOP

        The ISOP shall be effective as of the day it was adopted by the Board
        and shall continue in effect until terminated by the Board.

16.     AMENDMENTS OR TERMINATION

        The Board may at any time, but when applicable, after consultation with
        the Trustee, amend, alter, suspend or terminate the ISOP. No amendment,
        alteration, suspension or termination of the ISOP shall impair the
        rights of any Optionee, unless mutually agreed otherwise between the
        Optionee and the Company, which agreement must be in writing and signed
        by the Optionee and the Company. Termination of the ISOP shall not
        affect the Committee's ability to exercise the powers granted to it
        hereunder with respect to Options granted under the ISOP prior to the
        date of such termination.

        The Company shall obtain the approval of the Company's shareholders for
        any amendment to this ISOP if shareholders' approval is necessary or
        desirable to comply with any applicable law. The Board may also, but
        need not, require that the Company's shareholders approve any other
        amendments to this ISOP.

17.     GOVERNMENT REGULATIONS

        The ISOP, and the granting and exercise of Options hereunder, and the
        obligation of the Company to sell and deliver Shares under such Options,
        shall be subject to all applicable laws, rules, and regulations, whether
        of the State of Israel or of the United States or any other State having
        jurisdiction over the Company and the Optionee, including the
        registration of the Shares under the United States Securities Act of
        1933, and the Ordinance and to such approvals by any governmental
        agencies or national securities exchanges as may be required. Nothing
        herein shall be deemed to require the Company to register the Shares
        under the securities laws of any jurisdiction.

18.     CONTINUANCE OF EMPLOYMENT OR HIRED SERVICES

        Neither the ISOP nor the Option Agreement with the Optionee shall impose
        any obligation on the Company or an Affiliate thereof, to continue any
        Optionee in its employ or service, and nothing in the ISOP or in any
        Option granted pursuant thereto shall confer upon any Optionee any right
        to continue in the employ or service of the Company or an Affiliate
        thereof or restrict the right of the Company or an Affiliate thereof to
        terminate such employment or service at any time.

                                       15

<PAGE>

19.     GOVERNING LAW & JURISDICTION

        The ISOP shall be governed by and construed and enforced in accordance
        with the laws of the State of Israel applicable to contracts made and to
        be performed therein, without giving effect to the principles of
        conflict of laws. The competent courts of Tel-Aviv, Israel shall have
        sole jurisdiction in any matters pertaining to the ISOP.

20.     TAX CONSEQUENCES

        20.1    Any tax consequences arising from the grant or exercise of any
                Option, from the payment for Shares covered thereby or from any
                other event or act (of the Company and/or its Affiliates, the
                Trustee or the Optionee), hereunder, shall be borne solely by
                the Optionee. The Company and/or its Affiliates and/or the
                Trustee shall withhold taxes according to the requirements under
                the applicable laws, rules, and regulations, including
                withholding taxes at source. Furthermore, the Optionee shall
                agree to indemnify the Company and/or its Affiliates and/or the
                Trustee and hold them harmless against and from any and all
                liability for any such tax or interest or penalty thereon,
                including without limitation, liabilities relating to the
                necessity to withhold, or to have withheld, any such tax from
                any payment made to the Optionee.

        20.2    The Company and/or, when applicable, the Trustee shall not be
                required to release any Share certificate to an Optionee until
                all required payments have been fully made.

21.     NON-EXCLUSIVITY OF THE ISOP

        The adoption of the ISOP by the Board shall not be construed as
        amending, modifying or rescinding any previously approved incentive
        arrangements or as creating any limitations on the power of the Board to
        adopt such other incentive arrangements as it may deem desirable,
        including, without limitation, the granting of Options otherwise than
        under the ISOP, and such arrangements may be either applicable generally
        or only in specific cases.

        For the avoidance of doubt, prior grant of options to Optionees of the
        Company under their employment agreements, and not in the framework of
        any previous option plan, shall not be deemed an approved incentive
        arrangement for the purpose of this Section.

22.     MULTIPLE AGREEMENTS

        The terms of each Option may differ from other Options granted under the
        ISOP at the same time, or at any other time. The Board may also grant
        more than one Option to a given Optionee during the term of the ISOP,
        either in addition to, or in substitution for, one or more Options
        previously granted to that Optionee.

                                       16

<PAGE>

23.     ISOP APPROVAL

        The ISOP was adopted by the Board in November of 2002. In January 2003,
        the Board adopted and approved an amendment and restatement of the ISOP
        to increase the number of Shares reserved for issuance under the ISOP by
        400,000 shares. In March 2003, the Board adopted and approved an
        amendment and restatement of the ISOP to amend the ISOP in order to
        comply with changes in Israeli tax law.

                                       17

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