Document:

U.S. Non-Employee Directors Restricted Stock Unit Terms and Conditions for Award

 Exhibit 10.3(g) 
 U.S. NON-EMPLOYEE DIRECTORS 
 RESTRICTED STOCK UNIT TERMS AND CONDITIONS 
 FOR AWARDS UNDER 2007 EQUITY INCENTIVE PLAN 
 Congratulations
on being granted restricted stock units (RSUs) under Spansion’s 2007 Equity Incentive Plan. The number of shares of your award and the vesting schedule are stated in your RSU Award Notice. Your award is subject to the provisions of your Award
Notice, these Terms and Conditions, and the Plan (collectively, the “Terms”). 
 In addition to these Terms and Conditions, you should carefully
read your Award Notice and the other Plan documents, which are available on the designated stock administrator’s web site. 
 Vesting of Your RSUs 
 An RSU represents a commitment by Spansion to issue one share of Spansion common stock for each RSU awarded on the date the
RSU vests, subject to your meeting all applicable requirements. The vesting date is the date on which the restrictions lapse. After vesting, RSUs are converted into full-value shares of Spansion common stock if the applicable Terms have been
satisfied. Except as otherwise stated below, your RSUs vest according to the schedule in your Award Notice if you are a director through the entire vesting period. 
 If Spansion Experiences Certain Corporate Events 
  

	 	•	 	 If Spansion experiences a “Change in Control” as described in the Plan, your outstanding RSUs may become 100% vested, at Spansion’s discretion.

  

	 	•	 	 If Spansion undergoes certain other corporate events described in the Plan, where it does not survive, or does not survive as a public company, your outstanding
RSUs will become 100% vested. 

 If You Die or Become Totally Disabled 
  

	 	•	 	 If you have at least 15 years of service and your service terminates because of your death or total disability, you become immediately vested as of the service
termination date in any RSUs that would have vested in the calendar year in which the service terminated. 

  

	 	•	 	 There is no such accelerated vesting of RSUs if your service terminates because of your death or disability and you have less than 15 years of service.

 Other Requirements to Receive Shares 
 You must (i) open and maintain a brokerage account at the Company’s designated stock broker and (ii) not decline the award. If you do not take action as directed in your Award Notice to decline the
award, you are deemed to have accepted the award, subject to all applicable Terms. Spansion may refuse to deliver shares to you if you fail to comply with your obligations under the Terms. 
 Tax Payments 
 You agree to be responsible for any and all required taxes that may result from your receipt of shares. 
 Early
Termination of Your RSUs 
 Your Award Notice discloses the Expiration Date for your RSUs. However if your service terminates before the Expiration Date, your
unvested RSUs terminate immediately. Terminated RSUs will not be reinstated, even if you rejoin Spansion’s board of directors after your current service terminates. 
 Non-Transferability of RSUs 
 Your RSUs and
related rights are not transferable except as stated in the Plan. Such transfers include but are not limited to transfers: 
  

	 	•	 	 By a qualified domestic relations order (QDRO), RSUs transferred by a QDRO expire twelve months after the date of transfer 

  

	 	•	 	 According to the last valid beneficiary designation you provided Spansion 

  

	 	•	 	 By the laws of descent and distribution if you have no valid beneficiary designation on file with Spansion. 

 Governing Law 
 Your award and the Terms
shall be governed by the laws of the State of Delaware without regard to any Delaware conflict of law principles. 
 Electronic Delivery 
 Spansion may deliver any documents related to your RSUs by electronic means or request your consent to participate in the Plan
by electronic means. You consent to receive such documents by electronic delivery and agree to participate in the Plan through an on-line or electronic system established and maintained by Spansion or another third party designated by Spansion.

 Severability 
 If one or more
of the provisions of the Terms and Conditions shall be held unenforceable, the enforceability of the remaining provisions shall not be affected and the unenforceable provisions shall be null and void; however, to the extent permissible by law, any
provisions which could be null and void shall first be revised retroactively to permit these Terms and Conditions to be interpreted to carry out their intent and the intent of the Plan. 
 Entire Agreement 
 The Plan Terms constitute
the entire agreement and supersede all prior understandings and agreements between you and Spansion regarding the subject matter of the Terms. Spansion may, however, unilaterally waive any provision in the Terms as long as such waiver does not
adversely affect your interests; if Spansion does waive any provision, such waiver does not constitute a subsequent waiver of the same provision or a waiver of any other provision. 
  

 2Memorandum of Understanding

 Exhibit 10.7 
 MEMORANDUM OF UNDERSTANDING 
 THIS MEMORANDUM OF UNDERSTANDING (“MOU”) is entered into this 31st
day of March, 2007 (the “Effective Date”) by and between Spansion Inc. (“Spansion”) and Fujitsu Limited (“Fujitsu”). 
 This MOU confirms the mutual understandings of previous discussions between the parties with respect to the distribution of Products by Spansion’s channel partners to the customers within PRC previously served by Channel Partners,
namely, Mostyle, Excelpoint, and Jetronic (“Designated Channel Partners”), as defined in the Amended and Restated Fujitsu Distribution Agreement, effective December 21, 2005, between the parties hereto (the “Distribution
Agreement”). The parties have agreed as follows. 
 1. Binding. All terms and conditions expressed in this MOU are the agreement
made in the course of negotiation and shall be executed by the parties in good faith. 
 2. Limited Distribution by Spansion to Fujitsu
PRC Accounts. Notwithstanding the provisions in the Sections 2.1.1 and 2.2 of the Distribution Agreement, Spansion may by itself market, sell or otherwise distribute Products, or Spansion may appoint its sales representatives or channel partners
(collectively, “Spansion Channel Partners”), and may cause those Spansion Channel Partners to, market, sell or otherwise distribute Products, during the Term, with respect to Designated Fujitsu PRC Customers and Non-Designated Fujitsu PRC
Customers (both as defined below) subject to the Spansion’s payment of the applicable Service Fee to Fujitsu pursuant to the Section 3 and other amounts due under Section 4 below. Notwithstanding anything to the contrary set forth in
this MOU, Designated Fujitsu PRC Customers and Non-Designated Fujitsu PRC Customers shall be limited to those customers of Products served by the Designated Channel Partners during the term of the Distribution Agreement but prior to July 1,
2006. Except as expressly provided in this MOU with respect to Designated Fujitsu PRC Customers, Spansion is not receiving any other exceptions to or exemptions from the operation of Sections 2.1.1 and 2.2 of the Distribution Agreement. Subject to
the exclusivity provisions of 2.1.1 and 2.2 of the Distribution Agreement , nothing in this MOU shall imply that Spansion has, or ever had, any restriction on the appointment of Spansion Channel Partners, including any party designated as a Fujitsu
Channel Partner. 
 3. Service Fee for Designated Fujitsu PRC Customers. Spansion shall pay to Fujitsu a Service Fee equal to the
product of (i) Spansion’s direct selling price to customer if the Product is not sold through a Channel Partner or Spansion Channel Partners’ actual distributor cost for the Fujitsu PRC Customers, which are specified in Exhibit A
attached hereto and to which Spansion markets, sells or otherwise distributes Products or causes Spansion Channel Partners to, market, sell and otherwise distribute Products (“Designated Fujitsu PRC Customers”), multiplied by a Service Fee
rate of (a) 4.3% for SCO Product, and (b) such figure as specified in Section 5 below for Combined Product, for the period beginning from July 1, 2006 through September 30, 2007. If the Distribution Agreement is still in
effect on October 1, 2007, the Service Fee shall remain due and payable by Spansion to Fujitsu and the rate in (a) and (b) shall 

  

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be reduced to 1.0% for all Product. This reduced Service Fee rate of 1.0% shall continue until the earlier of December 31, 2007 or the date on which
Fujitsu’s Aggregate Ownership Interest falls below 12.5%. If the Distribution Agreement terminates prior to October 1, 2007, no Service Fee is due or payable for any period after September 30, 2007. Payment of the Service Fee
(i) for the period of July 1, 2006 through December 31, 2006 shall be made by April 6, 2007, (ii) for the period of January 1, 2007 through March 31, 2007 shall be made by May 15, 2007, and (iii) for the
period thereafter shall be made monthly on the 60th day after the end of each month. 
 4. Non-Designated Fujitsu PRC Customers. Spansion shall pay to Fujitsu an amount equal to the product of (i) Spansion’s direct selling
price to customer if the Product is not sold through a Channel Partner or Spansion Channel Partners’ actual distributor cost for Products sold to customers except Designated Fujitsu PRC Customers by Mostyle, Excelpoint or Jetronic which were
serviced by Fujitsu prior to July 1, 2006 (“Non-Designated Fujitsu PRC Customers”), to which Spansion markets, sells or otherwise distributes Products or causes Spansion Channel Partners to, market, sell and otherwise distribute
Products, multiplied by (ii) a rate of (a) 1.5% for SCO Product, and (b) 1% for Combined Product, for the period beginning from July 1, 2006 through December 31, 2006. This payment is not due under the Distribution Agreement
but is paid to settle any disagreement between Spansion and Fujitsu related to any Non-Designated PRC Customers serviced after July 1, 2006 by the three Spansion distributors named above. Payment thereof shall be made by April 6, 2007.

 5. Service Fee rate for Combined Products for Designated Fujitsu PRC Customers. 
 5.1 Combined Products. The Service Fee rate for each Combined Product sold to a Fujitsu PRC Customer shall be as follows notwithstanding anything
to the contrary in this MOU: 
 (a) for Combined Products with equal to or greater than ninety percent (90%) Spansion Content, the
Service Fee rate shall be equal to 4.3% of the Spansion’s direct selling price to customer if the Product is not sold through a Channel Partner or Spansion Channel Partners’ actual distributor cost for the Fujitsu PRC Customers for such
Product; 
 (b) for Combined Products with equal to or greater than seventy-five percent (75%) and less than ninety percent
(90%) Spansion Content, the Service Fee rate shall be equal to 3.3% of the Spansion’s direct selling price to customer if the Product is not sold through a Channel Partner or Spansion Channel Partners’ actual distributor cost for the
Fujitsu PRC Customers for such Product; 
  

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 (c) for Combined Products with equal to or greater than sixty-five percent (65%) and less than
seventy-five percent (75%) Spansion Content, the Service Fee rate shall be equal to 3.2% of the Spansion’s direct selling price to customer if the Product is not sold through a Channel Partner or Spansion Channel Partners’ actual
distributor cost for the Fujitsu PRC Customers for such Product; 
 (d) for Combined Products with equal to or greater than fifty percent
(50%) and less than sixty-five percent (65%) Spansion Content, the Service Fee rate shall be equal to 2.9% of the Spansion’s direct selling price to customer if the Product is not sold through a Channel Partner or Spansion Channel
Partners’ actual distributor cost for the Fujitsu PRC Customers for such Product; 
 (e) for Combined Products with equal to or greater
than twenty-five percent (25%) and less than fifty percent (50%) Spansion Content, the Service Fee rate shall be equal to 2.3% of the Spansion’s direct selling price to customer if the Product is not sold through a Channel Partner or
Spansion Channel Partners’ actual distributor cost for the Fujitsu PRC Customers for such Product; and 
 (f) for Combined Products
with less than twenty-five percent (25%) Spansion Content, the Service Fee rate shall be equal to 4.3% of the difference between Spansion’s direct selling price to customer if the Product is not sold through a Channel Partner or Spansion
Channel Partners’ actual distributor cost and one hundred percent (100%) of the price that Spansion paid for the non-Spansion Content. 
 5.2 Determination of Spansion Content. The percentage of Spansion Content of any Combined Product shall be determined by Spansion using the following formula: the RSP for such Product, less the standard, pre-established
forecasted cost (as determined by Spansion) for the non-Spansion Content of such Product; the difference is then divided by the RSP for such Product. The formula for determining the percentage of Spansion content for Combined Products is
illustrated immediately below. 
 (Product RSP) – (Price paid by Spansion for non-Spansion Content) 
 (Product RSP) 
  

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 5.3 Content Review; Breakdown. Spansion shall, on a Quarterly basis, review the percentage of
Spansion Content for each Combined Product, and shall make adjustments to the Service Fee for Combined Product(s), as required based on such review. For each Combined Product, Spansion shall provide Fujitsu with a detailed cost breakdown of the
non-Spansion Content that was used in determining the percentage of Spansion Content for such Product. 
 6. Payment. 
 6.1 In cases of clauses (i) and (ii) of Section 3 and Section 4 above, Spansion shall provide Fujitsu with documents evidencing the
sales data of Products and the amount of Service Fees that accrue in each month of the applicable period prior to each of the due date. Fujitsu will then issue the invoice thereof. 
 6.2 In case of clause (iii) of Section 3 above, Spansion shall provide Fujitsu with documents evidencing the sales data of Products and the
amount of Service Fees that accrue in each month of the applicable period no later than the forty (40) days after the period has ended. If Fujitsu agrees to such documents and amount provided by Spansion, then Fujitsu shall issue an invoice to
Spansion within five (5) working days from the receipt thereof. Spansion shall pay the Service Fees within fifteen (15) working days after the receipt of such invoice. If Fujitsu does not agree to such documents or amount, then Fujitsu
shall so notify Spansion within ten (10) working days from the receipt thereof. 
 6.3 Upon Fujitsu’s reasonable request from time
to time, Fujitsu shall have the right to request the reasonable data of Spansion’s books and records as necessary to verify the amounts payable to Fujitsu by Spansion under this MOU. 
 7. Term. This MOU shall be effective as of the Effective Date and shall continue until the earlier of the termination of the Distribution
Agreement or the date on which the Distribution Agreement is amended in a manner to supersede this MOU. Provided, however, even if this MOU is terminated pursuant to this Section 7, due to the termination of the Distribution Agreement,
Spansion’s obligation to pay Service Fees to Fujitsu under Section 3 above shall remain intact. 
 8. Interpretation. The
parties agree that except as expressly set forth in this MOU, all the remaining provisions of the Distribution Agreement shall continue in full force and effect. Capitalized terms used in this MOU but not defined herein shall have the meanings
ascribed to such terms in the Distribution Agreement. 
 The parties hereto have caused this MOU to be executed by their duly authorized
representatives as of the date first above written. 
  

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	 /s/ Thomas T. Eby
	 		 	 /s/ Koichi Ishizaka

	Spansion Inc.	 		 	FUJITSU LIMITED
					
	By:	 	 Thomas T. Eby
	 		 	By:	 	 Koichi Ishizaka

	Title:	 	Executive Vice President,	 		 	Title:	 	Executive Vice President,
		 	Chief Marketing and Sales Officer	 		 		 	Electronic Devices Business Unit
		 	Date: April 3, 2007	 		 		 	Date: March 31, 2007

  

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 Exhibit A 
 Designated Fujitsu PRC Customers 
  

			
	1.	 	Amoi Electronics Co., Ltd.
	2.	 	BBK Electronics Corp., Ltd.
	3.	 	CEC Wireless R&D Ltd (CECW)
	4.	 	Haier Group
	5.	 	Hisense Company
	6.	 	Konka Group
	7.	 	Lenovo Group
	8.	 	Longcheer Technology (Shanghai) Co., Ltd.
	9.	 	Shenzhen Corise Telecom Technology Co., Ltd.
	10.	 	TCL Group

  

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