Document:

exv4wxiyxvy

 

Exhibit 4(i)(v)

Qimonda AG Confidential Materials Omitted and Filed Separately with the Securities and Exchange

Commission.

Confidential Portions denoted by [***].

First Addendum to the Product Purchase And Capacity Reservation Agreement 300mm

-hereinafter referred to as “Addendum”-

executed by and among

Qimonda AG (“Qimonda”)

and

Winbond Electronics Corporation (“Winbond”).

This Addendum shall be effective as of July 1, 2006.

WHEREAS, Infineon and Winbond, on May 02, 2002, have entered into that certain Know How Transfer
Agreement regarding Infineon’s 110nm DRAM technology for use with certain DRAM products and that
certain Product Purchasing and Capacity Reservation Agreement and its First Addendum related
thereto;

WHEREAS, Infineon and Winbond have entered into a Know How Transfer and License Agreement 90nm and
300mm (the “90nm-License Agreement”) under which Infineon transfers know how for the 90nm-DRAM
technology and the 300mm-manufacturing technology for the manufacture of Contract Products and
under which Infineon grants to Winbond the license to manufacture, develop, assemble and sell
Contract Products only to Infineon and/or its Subsidiaries;

WHEREAS, Infineon and Winbond have entered into a Product Purchase And Capacity Reservation
Agreement 300mm (the “PPCRA 300mm”) by which Infineon is committed to purchase from Winbond and
Winbond is committed to sell to Infineon Contract Products and Jointly Developed Products produced
by Winbond in its 300mm fab in Taichung for Infineon and/or its Subsidiaries to use, sell and have
sold worldwide

WHEREAS, Infineon on May 1st, 2006 has assigned all such contracts to Qimonda;

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WHEREAS, Qimonda and Winbond, simultaneously to this Addendum, have entered into a First Addendum
to the Know How Transfer and License Agreement 90nm and 300mm (the “80nm-KVA”). It is understood
that effectiveness of this Addendum is dependent upon the effectiveness of the 80nm-KVA;

WHEREAS, Qimonda is committed to purchase from Winbond and Winbond is committed to sell to Qimonda
the 80nm-Contract Product produced by Winbond in its 300mm fab in Taichung for Qimonda and/or its
Subsidiaries to use, sell and have sold worldwide;

WHEREAS, the Parties further wish to enter into this Addendum to set forth the terms and conditions
for the supply of certain products by Winbond to Qimonda;

Now therefore, the Parties hereto agree as follows:

Preamble — Purpose of this Addendum

	 	 	This Addendum amends and adds provisions to the PPCRA 300mm. Unless expressly set
forth herein, the PPCRA 300mm, including its Annexes, shall remain unaltered and
in full force and effect.
	 
	 	 	Capitalized terms not otherwise defined shall have the same meaning as in the PPCRA 300mm.
	 
	1.	 	Definitions
	 

The following definitions shall be added:

	 	 	1.1     “80nm-Contract Product” shall mean the 512M T80 DRAM-Product including its improved
and/or modified versions, designed by or on behalf of Qimonda, described in Annex 1 and
manufactured by using the 80nm-Contract Process.
	 
	 	 	1.2     ,,80nm-Contract Process“ shall mean Know How relating to the 80nm DRAM technology process
on 300mm Manufacturing Technology.

The following definitions of the PPCRA 300mm shall be changed as:

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“Products” shall mean Contract Products, 80nm-Contracts Product and/or Jointly Developed Products.

“Transfer Prices” shall mean the respective price charged to Qimonda by Winbond for the
Jointly Developed Products, the Contract Products and 80nm-Contracts Product and/or Jointly
Developed Products.

“Calendar Month” shall mean the month which is two months later than the relevant Winbond Month in
the case of Contract Products and 80nm-Contract Products, mean the month which is one months later
than the relevant Winbond Month in the case of Jointly Developed Products.

	 
	2.	 	Subject of the Addendum
	 
	 	 	Winbond will upgrade its 300mm-wafer fab towards 80nm-technology and will manufacture within
this capacity also 80nm-Contract Products for Qimonda using the 80nm-Contract Process.
	 
	 	 	A new Section 2.5 shall be added to the PPCRA 300mm as follows.:
	 
	2.5	 	Volume Adjustments
	 
	 	 	As soon as the 80nm-Margin (as defined in Annex 1, Part III) for 80nm-Contract Products in
the Reserved 300mm-Capacity becomes negative for a period of three consecutive months, [***]
	 
	 
	3.	 	Ordering, Capacity and Shipment
	 
	3.1	 	Section 3.1 S. 1 shall be amended to read as follows:
	 
	 	 	“Reserved 300mm-Capacity
	 
	 	 	Winbond shall provide and use the Reserved 300mm-Capacity for the manufacture of (i)
Contract Products for the years 2005 until 2008 as further specified in Annex 2, Part I,
(ii) Jointly Developed Products until the end of 2009 and (iii) 80nm-Contract Products for
the years 2006 until 2009 as further specified in Annex 2, Part II. “
	 
	 	 	The following sentence shall be added at the end of Section 3.1 of the PPCRA 300mm:
	 
	 	 	“The Reserved 300mm-Capacity for the 80nm-Contract Product to be measured in number of
wafer are further specified in Annex 2 part II.”
	 
	 
	4.	 	Price and Payment

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	 	 	The following paragraphs shall be added:
	 
	4.1.5	 	Winbond shall sell the 80nm-Contract Products manufactured by it out of the Reserved
300mm-Capacity based on the accepted Purchase Order, to Qimonda, or at the request of Qimonda
to a Subsidiary, on the basis of the Transfer Price as set forth in Annex 1, part III.
	 
	 
	5.	 	Processing
	 
	5.1	 	Scrap Products
	 
	 	 	The following sentence shall be added at the end of 5.1 of the PPCRA 300mm:
	 
	 	 	[***]
	 
	 
	6.	 	Section 8, 10, 11 and 21 of the PPCRA 300mm shall also be applicable to 80nm-Contract
Products.
	 
	 
	7.	 	MISCELLANEOUS
	 
	 	 	24.2 and 24.3 of the PPCRA 300mm shall be replaced in its entirety by the following:
	 
	24.2	 	Except otherwise provided in this Agreement, communications between Qimonda and Winbond shall
be given in writing, by post, via e-mail or by telefax, to the following addresses of the
Parties or to such other addresses as the Party concerned may subsequently notify in writing
to the other Party:
	 
	 	 	If to Qimonda to:
	 
	 	 	Qimonda AG
	 
	 	 	Legal Department
	 
	 	 	Gustav-Heinemann-Ring 212
	 
	 	 	81739 Munich, Germany
	 
	 	 	Tel: + 49 89 234 26988 ; Fax: - + 49 89 234 26993
	 
	 	 	If to Winbond to:
	 
	 	 	Winbond Electronics Corporation
	 
	 	 	Legal Department
	 
	 	 	No. 4, Creation Road III

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	 	 	Science-Based Industrial Park
	 
	 	 	Hsinchu, Taiwan, R.O.C.
	 
	 
	24.3	 	No right or interest in this Agreement shall be assigned or transferred to any third party by
either Winbond or Qimonda without first obtaining written consent from the other Party except
that Qimonda may freely assign this Agreement to a Subsidiary or to a third party to whom all
or substantially all of the business unit to which this Agreement pertains is transferred.
	 
	 
	 	 	Annexes 1 through 2, which are attached hereto, shall constitute an integral part hereof.
The Annexes have the following titles:
	 
	 	 	Annex 1 Part I: Transfer Price for Contract Products
	 
	 	 	Annex 1 Part II: Transfer Price for Jointly Developed Products
	 
	 	 	Annex 1 Part III: Transfer Price for 80nm-Contract Products
	 
	 	 	Annex 2 Part I: Reserved 300mm-Capacity for Contract Products
	 
	 	 	Annex 2 Part II: Reserved 300mm-Capacity for 80nm-Contract Products

IN
WITNESS WHEREOF, the Parties hereto have caused this Addendum to be executed in duplicate by
their respective duly authorized representatives:

	 	 	 	 	 	 	 
	Winbond Electronics Corporation	 	Qimonda AG
	 
	 	 	 	 	 	 
	By:

	 	/s/ Yu Cheng Chiao	 	By:	 	/s/ Kin Wah Loh
	 

	 	 
	 	 	 	 
	 
	 	 	 	 	 	 
	Name:

	 	Yu Cheng Chiao	 	Name:	 	Kin Wah Loh
	 

	 	 
	 	 	 	 
	 
	 	 	 	 	 	 
	Title:

	 	Chairman & CEO	 	Title:	 	Chairman of the Management Board
	 

	 	 
	 	 	 	 
	 
	 	 	 	 	 	 
	Date:

	 	August 28, 2006	 	Date:	 	August 28, 2006
	 

	 	 
	 	 	 	 

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	And By

	 	:
	 	And By:
	 	/s/ Klaus Fleischmann
	 

	 	 
	 	 	 	 
	 
	Name:

	 	 	 	Name:	 	Klaus Fleischmann
	 

	 	 
	 	 	 	 
	 
	 	 	 	 	 	 
	Title:

	 	 	 	Title:	 	Vice President
	 

	 	 
	 	 	 	 
	 
	 	 	 	 	 	 
	Date:

	 	 	 	Date:	 	August 28, 2006
	 

	 	 
	 	 	 	 

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ANNEX 1

Part III: Transfer Price for 80nm-Contract Products

	 	•	 	Purchases of 80nm-Contract Products shall be according to [***] Transfer Prices.
	 
	 	•	 	The Transfer price for 80nm-Contract Products is calculated on a [***] as follows:
[***]

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ANNEX 2

Part II.: Reserved 300mm-Capacity for 80nm-Contract Products

Winbond will convert the Winbond 300mm-capacity to 80nm-Contract Process [***].

Qimonda will reserve and Winbond will provide [***] of Winbond 300mm-capacity (in
wspw) for the sale of 80nm-Contract Products to Qimonda. The quantity is based on a maximum of
[***] wafers per month total capacity in the Phase 1 and a maximum of [***]
wafers per month total capacity including the Phase 2 of the project capped at [***]
per month according to the investment plan contemplated by Winbond and Qimonda.

The Reserved 300mm-Capacity for the 80nm-Contract Process of [***] will be at least
[***] of the Reserved 300mm-Capacity of [***]. There is no capacity
allocation for 80nm Contract Products from [***] and beyond.

8exv4wxiyxwy

 

Exhibit 4(i)(W)

[Stamp: Certified Copy]

Roll of deeds 2088/2006

Deed [handwritten: illegible no. ]

Today, this seventeenth day of August

Two thousand and six

- 17/8/2006 -

Upon request, I,

Sandra Hetterich

Officer of the Notary

appeared as an officially appointed representative of the Notary

Dr. Tilmann Götte

with official place of business in 80333 Munich and office address at Maximiliansplatz 12, 80333
Munich, on the premises of 81379 Munich, Gustav-Heinemann-Ring 123:

Appearing before me were:

	1)	 	Dr. Cornelius Simons,

born on August 28, 1962,

having his business address at Am Campeon 1-12, 85779 Neubiberg

personally known to me, the notarial officer
	 
	2)	 	Ms. Jeanette Seidl,

born on December 28, 1973,

having her business address at Am Campeon 1-12, 85779 Neubiberg

having identified herself with a picture I.D.

	 
	 	 	both have declared that they are not acting on their own behalf, but as legal
representatives (Prokurist) of

Infineon Technologies AG

based in Munich

 

 

	3)	 	Ms. Nicole Lau

born February 20, 1967

personally known to me, the officer of the notary

commercially based at Gustav Heinemann-Ring 212, 81739 Munich,
	 
	4)	 	Mr. Klaus Fleischmann

born August 23, 1963

commercially based at Gustav Heinemann-Ring 212, 81739 Munich,

having identified himself with a picture I.D.
	 
	 	 	but as legal representatives (Prokurist) for

Qimonda AG

based in Munich.

On request of the persons appearing, I hereby certify the following:

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Clarification

and

Assignment Agreement

between

Infineon Technologies AG, Munich

- “Infineon” -

and

Qimonda AG, Munich,

- “Qimonda” -

(Qimonda and Infineon shall jointly be referred to in the following as the

“Contracting Parties” and individually as the “Contracting Party”)

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	1.	 	The Contracting Parties concluded a Carve-out and Contribution Agreement on April 25,
2006 (Roll of deeds no. 821 G/2006 of the Notary Dr. Tilman Götte, Munich).
	 
	 	 	By virtue of the agreement, all Infineon’s domestic assets assigned to the “Memory
Products” segment, including all rights and duties, were contributed to Qimonda as singular
successor as of May 1, 2006. Pursuant to Section 1.1 of the Carve-out and Contribution
Agreement this included “[a]ll assets solely belonging to the Segment or which are
attributed to it ..., irrespective of whether they are explicitly mentioned in this
agreement and its appendices.”
	 
	2.	 	Infineon’s contribution to Qimonda accordingly included all of its holdings allocable
to the Memory Products Segment in accordance with the details set forth in Section 7 of the
Carve-out and Contribution Agreement.
	 
	 	 	The object of the contributions also included in particular the company shares of Infineon
Technologies Flash Geschäftsführungs GmbH (today and in the following Qimonda Technologies
Flash Geschäftsführungs GmbH) based in Dresden (Section 7.2)). Company shares in the
amount of €25,000 were expressly assigned to Qimonda Technologies Flash Geschäftsführungs
GmbH as of April 25, 2006. Qimonda in fact received not only the two company shares in the
amount of €12,750 and €12,250, the sum of which yields the specified nominal amount of
€25,000, but also a third company share in the amount of €15,850, This final company share
had erroneously failed to be specified in Section 7.2 of the Carve-out and Contribution
Agreement, although its was also exclusively allocable to the Memory Products Segment and
thereby contributed to Qimonda pursuant to Section 1.1 of the Carve-out and Contribution
Agreement.
	 
	3.	 	In fulfilment of its obligation based on the Carve-out and Contribution Agreement,
Infineon hereby declares the assignment of its three company shares to Qimonda Technologies
Flash Geschäftsführungs GmbH in the

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	 	 	nominal value of €12,750, €12,250 and €15,850 purely on
a precautionary
basis and only to the extent the assignment has not already taken effect on the terms of
the Carve-out and Contribution Agreement.
	 
	 	 	Qimonda hereby accepts this assignment.
	 
	4.	 	Infineon shall bear the costs and taxes associated with the preparation of this deed.

The agreement serves the purpose of the clarification and supplementation of the Carve-out and
Contribution Agreement of April 25, 2006, the provisions of which shall apply to this agreement and
otherwise remain unaffected.

Read aloud, approved and

signed personally:

[Signature]

[Signature]

[Signature]

[Signature]

[Signature]

[Stamp of the notary]

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The preceding copy corresponds to the submitted original.

Munich, August 21, 2006

[Signature]

Sandra Hetterich, Officer of the Notary

officially appointed representative of the

Notary, Dr. Tilman Götte, Munich

[Seal of the Notary]

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[Stamp: Copy]

2621 Roll of deeds .../2006

Deed of Notary

Today, on this twenty-eighth day of September,

two thousand and six

- 28/9/2006 -

Upon request, I,

Dr. Tilman Götte,

Notary in Munich,

with official place of business at Maximiliansplatz 12/II, 80333 Munich, appeared on the premises
of Am Campeon 1-12, 85779 Neubiberg.

Appearing before me were:

	1)	 	Dr. Cornelius Simons,

born on August 28, 1962,
	 
	2)	 	Mr. Rudolf Freiherr von Moreau,

born on March 31, 1969,
	 
	 	 	both are commercially based at Am Campeon 1-12, 85779 Neubiberg, and personally known to me,
the Notary,
	 
	 	 	both have declared that they are not acting on their own behalf, but as legal
representatives of

Infineon Technologies AG

with its registered office in Munich

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	3)	 	Nicole Lau,

born on February 20, 1967
	 
	4)	 	Mr. Florian Boegel,

born on October 21,1967
	 
	 	 	both commercially based at Gustav-Heinemann-Ring 123, 81379 Munich, and personally known to
me, the notary,
	 
	 	 	both persons appearing having declared that they are not acting on their own behalf, but as
legal representatives of

Qimonda AG

with its registered office in Munich,

On request of the persons appearing, I hereby certify the following:

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Addendum 3

to the

Carve-out and Contribution Agreement

of 25 April 2006

(“Addendum 3”)

between

Infineon Technologies AG, Munich

- “Infineon” -

and

Qimonda AG, Munich,

- “Qimonda” -

Hereinafter, “Contracting Parties” shall refer to Qimonda and Infineon collectively

and “Contracting Party” shall refer to each individually.

9

 

Preamble

Infineon converted its Memory Products Segment into a legally independent subsidiary with economic
effect as of May 1, 2006. This included contributing all of Infineon’s domestic assets assigned to
the Memory Products Segment, including all rights and duties, to Qimonda as singular successor
subject to the provisions of the Carve-out and Contribution Agreement of April 25, 2006 (Roll of
deeds no. 821 of the notary Dr. Tilman Götte, Munich — “Contribution Agreement 1”).

Contribution Agreement 1 was supplemented and specified in more concrete terms by the Addendum of
June 2, 2006 (Roll of deeds no. 1255/2006 of the notary, Dr. Tilman Götte, Munich — “Addendum 1”)
and the “Clarification and Assignment Agreement” of August 17, 2006 (Roll of deeds no. 2088/2006 of
the notary, Dr. Tilman Götte, Munich — “Addendum 2”). Certain objects of Contribution Agreement 1
now called for a further need for specification.

In view thereof, the Contracting Parties hereby agree to the following provisions set forth in this
“Addendum to the Carve-out and Contribution Agreement of April 25, 2006 (“Addendum 3”).

Section 1

Intangible Assets

	1.	 	Supplementary to Section 4.1 of Contribution Agreement 1, Infineon also transfers the
priority rights of all Intellectual Property Rights transferred under Section 4.1 to Qimonda.
If the priority rights are the property of an affiliate of Infineon within the meaning of
Sections 16 through 18 of the German Stock Corporation Act (Aktiengesetz), Infineon shall
ensure that the respective associated company, to the extent authorized, transfers the
priority rights concerned to Qimonda or any affiliate of Qimonda within the meaning of
Sections 16 through 18 of the German Stock Corporation Act (Aktiengesetz).

10

 

	2.	 	Supplementary to Section 4.1 (subparagraph 2) of Contribution Agreement 1, the
following is hereby clarified with respect to the payment of the inventor compensation:

	 	a.	 	Qimonda shall in any case compensate only the sales generated at Qimonda or in
the former “Memory Products” division.
	 
	 	b.	 	Also compensated by Qimonda shall be such employees that stood in an employment
or retirement relationship with Infineon or an affiliate of Infineon.

	3.	 	Supplementary to Section 4.1 of Contribution Agreement 1, it is hereby clarified that all
patents and patent registrations of the internal patent families with the family numbers
2005P53483 and 2005P53581 shall also be transferred to Qimonda.

Section 2

Software

Section 4.5 of Contribution Agreement 1 provides for the allocation of the software to the
Contracting Parties. For reasons of clarification, the Contracting Parties agreed to complete
Appendix D in this respect in Addendum 2. With respect to the implementation thereof and the
clarification of further points the following is agreed:

	1.	 	Appendix D of Contribution Agreement 1 provides for the software to which Infineon and
Qimonda are jointly entitled. The Contracting Parties hereby complete this Appendix D; it
will now be included with this Addendum 3 in full as Appendix D (new).
	 
	2.	 	The co-ownership share of a Contracting Party in IT cluster software used by it is subject to
being dissolved in the event of a change of control. Unused IT cluster software means such IT
cluster software that has on the date of the change of control not been further developed by
one of the Contracting Parties or its affiliated companies under Sections 16 through 18 of the
German Stock Corporation Act (Aktiengesetz) nor employed in business

11

 

	 	 	operations. A change of control means a third party achieving a majority holding within the
meaning of Section 16 of the German Stock Corporation Act (Aktiengesetz) or any other
dominant position within the meaning of Sections 17 and 18 of the German Stock Corporation
Act (Aktiengesetz) of Infineon or Qimonda. A change of control does not mean corporate
restructuring in which the owners of the respective company essentially remain the same
following restructuring. The aforesaid condition subsequent shall only apply to a change of
control agreed on a legally binding basis on or before April 30, 2011.
	 
	3.	 	With respect to the transfer of the co-ownership share and/or the granting of user rights to
IT cluster software to third parties that are not companies affiliated with and controlled by
the respective contracting partner under Sections 16 through 18 of the German Stock
Corporation Act (Aktiengesetz), however, the following restrictions shall apply
notwithstanding Section 4.5 (final sentence) of Contribution Agreement 1.

	 	a.	 	The transfer of the co-ownership share, in full or in part, in the IT cluster
software to such third parties, be it through legal assignment, legal succession or any
other legal consequence requires the consent of the other Contracting Party, which may
not be denied unfairly, in particular if no competitive disadvantage arises for the
consenting Contracting Party by transferring the co-ownership share. The party being
requested shall make an effort to furnish either its consent or a well-founded denial
to the requesting party within ten working days.
	 
	 	b.	 	Granting user rights to the IT cluster software to such third parties is only
permitted for purposes of manufacturing semiconductor products by the third party for
Infineon or Qimonda. Granting any other user rights beyond this to such third parties
requires the prior consent of the other Contracting Party, which may not be denied
unfairly, in particular if no competitive disadvantage arises for the consenting
Contracting Party by granting the user right. The party being requested shall make an
effort to furnish either its consent or a well-founded denial to the requesting party
within ten working days.

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	 	c.	 	Granting user rights is otherwise permitted and not contingent on the consent
of the other party to the extent it occurs in fulfilment of a contractual obligation
existing on the Effective Date. Each party is entitled to extend the contractual term
of such obligations to third parties.
	 
	 	d.	 	The aforesaid restrictions on transferring the co-ownership shares and grating
user rights to third parties shall apply only until April 30, 2011.

	4.	 	Should a party determine that certain software existing prior to the Effective Date was not
listed in the application landscape database “ALPA” (“Missed Software”), then at the request
of a party this software shall also be treated like IT cluster software and if not already
available, a copy of this software furnished to the requesting party.
	 
	 	 	This right to the subsequent designation of Missed Software shall end on the date on which
(i) Qimonda is no longer an affiliate of Infineon within the meaning of Section 16 through
18 of the German Stock Corporation Act (Aktiengesetz) or (ii) all IT systems of Qimonda and
Infineon are actually physically separated, whichever date is earlier. The parties shall
attempt to amicably resolve any cases of Missed Software established thereafter.
	 
	5.	 	Each party shall be entitled to a copy of the IT cluster software in the versions
respectively existing as of April 30, 2006. With respect to IT cluster software used for
so-called shared services under the Master IT Cost Sharing Agreement, or if the versions
thereof existing on April 30, 2006 can no longer be identified clearly, each party shall be
entitled to a copy on the version as of the date of the actual physical transfer of the
respective IT cluster software of Infineon and Qimonda.,
	 
	6.	 	For the avoidance of doubt, the Contracting Parties hereby clarify

	 	a.	 	that the rights of each Contracting Party based on Section 4.5 of Contribution
Agreement 1 include the right to undertake translations, engineering, arrangements and
other adaptation (“Derivates”) of joint software from Appendix D (new). To the extent
granting user rights to

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	 	 	 	such Derivatives to third parties also invariably involves granting the user rights
 — in full or in part — of the underlying software from Appendix D (new), then the
restrictions in this Section 2 shall also apply to granting user rights of such
Derivatives to third parties;

	 	b.	 	that entries within the application landscape database “ALPA” specifying which
software which party actually uses shall be irrelevant for the contents of
interpretation of the rights based on this Addendum 3; and
	 
	 	c.	 	that no arrangements with respect to the hardware serving the IT cluster
software (e.g. harddrives, PCs and server systems) are agreed in this Addendum 3 and
that only simple data carriers (e.g. CDs, DVDs, diskettes) are meant by movable objects
within the meaning of Section 5 of Contribution Agreement 1.

Section 3

Provisions

Section 5.1 of Contribution Agreement 1 specifies that the so-called “Qimonda” Liabilities, which
includes “all liabilities attributable to the Segment”, shall be transferred to Qimonda.

The Contracting Parties hereby clarify that these Qimonda Liabilities also include certain accruals
that mistakenly were not formed in the preliminary contribution balance nor in the contribution
balance, specifically, accruals for example for removals required in the premises originally rented
by Infineon and now used by Qimonda Mch P/GHR 212 (in the amount of €421,000.00) and Mch P/GHR 121
— 123 (in the amount of €283,000.00). The Contracting Parties also establish that these accruals
shall also be transferred to Qimonda with beneficial effect as of the Effective Date.

Section 4

Employment Relations; Pension Commitments

The employment relations with the employees in the MP operations in Munich and all associated
rights and duties have been transferred to Qimonda under Section 613a

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of the German Civil Code (Bürgerliches Gesetzbuch) as of May 1, 2006 (cf. Section 8.1 of
Contribution Agreement 1). This also includes the pension liabilities and the obligations to the
employees concerned based on the agreement regarding part-time work for older workers.

Infineon has concluded trust agreements with the Infineon Pension-Trust e.V. and Infineon
Altersteilzeit e.V. (jointly, the “Infineon Trusts”) to cover the pension liabilities and
obligations to its employees and the employees of other group companies related to part-time work
for older workers, and, acting as a trustee for the Infineon Trusts, furnished these with assets
serving these purposes. To the extent obligations based on pension liabilities and agreements
regarding part-time work are transferred to Qimonda in connection with the independence of the
“Memory Products” area, Qimonda shall also benefit from these specific accruals in the future based
on the mutual understanding of the parties.

Their joint economic understanding of the assets administered by the Infineon Trusts set forth in
Contribution Agreement 1 is therefore more closely defined by the parties as follows:

	1.	 	Qimonda intends to establish its own trusts for pensions and part-time older workers (jointly
the “Qimonda Trusts”) to cover the entitlements of its employees. As long as this does not
occur, Qimonda employees shall be included in the Infineon Trusts free-of-charge.
	 
	2.	 	Once the Qimonda Trusts are established and coverage of Qimonda employees is assumed by
these, the Infineon Trusts shall transfer to the Qimonda Trusts certain assets allocable to
Qimonda with beneficial effect as of May 1, 2006, 0:00 hrs: This shall proceed as follows:

	 	-	 	First it shall be determined which share of the Accumulated Benefit Obligations
(ABO) of the Qimonda employees to be included in being covered by the Infineon Trust
pursuant to no. 1 sentence 2 the employees have in the ABO. The Effective Date for
including employees in the calculation and their ABOs is April 30, 2006, 24:00 hrs
(“Valuation Date”).

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	 	–	 	Thereafter the assets available are to be divided up between the Infineon Trust and
the Qimonda Trust accordingly based on value.
	 
	 	–	 	The selection of the concrete assets to be transferred to the Qimonda Trust shall be
the responsibility of the respective Infineon Trust. The transfer of the assets shall
take beneficial effect as of the Effective Date of May 1, 2006, 0:00 hrs; it may be
effected by a third party commissioned by the Infineon Trusts.
	 
	 	–	 	To the extent legally and economically appropriate in light of the objectives
pursued by the parties, the assets may be transferred to a third party rather than the
Qimonda Trust.

3. Infineon shall, within the limits permitted by law, make an effort to ensure that the Infineon
Trusts promptly take all measures to ensure the implementation of the goals set out in the above
nos. 1 and 2.

Section 5

Arbitration

All disputes arising in connection with this agreement or with respect to its validity shall be
conclusively decided as provided by the arbitration code of the German Institution for Arbitral
Jurisdiction e.V., Bonn, to the exclusion of recourse to courts of law. The court of arbitration
may also make a binding decision as to the validity of this arbitration clause. The court of
arbitration shall be located in Munich.

Section 6

Costs, taxes

Infineon shall bear the costs and taxes in conjunction with the conclusion of this Addendum 3.

Section 7

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Final Provisions

	1.	 	Unless provided otherwise, the terms used in this Addendum 3 shall have the same meaning as
in Contribution Agreement 1.
	 
	2.	 	If individual provisions in this Addendum 3 should be or become partially or entirely invalid
or inexecutable, the validity and executability of the remaining contents are not affected.
The Contracting Parties are in such a case required to replace the invalid or inexecutable
provision by a valid provision which most closely resembles the economic purpose of the
invalid or executable provision.
	 
	 	 	The same applies to any omissions in this Addendum 3, the inclusion of which is essential to
realize the economic aims of the Contracting Parties.
	 
	3.	 	Each party to this agreement shall receive an executed original and three notarized copies.

* * *

17

 

The proceedings above and Appendix were read to the persons appearing, available for examination
alongside the Appendix, were agreed by them and personally signed by them and the notary, as
follows.

[Signature]

[Signature]

[Signature]

[Signature]

[Signature]

[Stamp of the notary]

18

 

Appendix D (new)

Infineon and Qimonda are jointly entitled to the so-called “IT cluster software”.

“IT
cluster software” includes:

	 	(i)	 	Any business application used by Infineon or a company belonging to the
Infineon group and included in Infineon’s application landscape database “APLA” as of
April 30, 2006 (“APLA application”):
	 
	 	(ii)	 	Any documentation regarding an APLA application (“APLA application”)
	 
	 	(iii)	 	Any script, command file, and/or other control data related to an APLA
application (“APLA script”).

19

 

The preceding copy corresponding to the original is hereby issued at the request of the company

Infineon Technologies AG

with its registered office in Munich

Munich, September 29, 2006

[Signature]

Dr. Tilman Götte

Notary

[Seal of the Notary]

20

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