Document:

EX-10.10

 Exhibit 10.10 

Atento S.A. 

Société anonyme 

Registered office: 4, rue Lou Hemmer, 

L-1748 Luxembourg 
 RCS
Luxembourg: B 185761 
  
  

2014 OMNIBUS INCENTIVE PLAN 
  

 
 ARTICLE I

 PURPOSE 
 The
purpose of this Atento S.A. 2014 Omnibus Incentive Plan is to enhance the profitability and value of the Company for the benefit of its shareholders by enabling the Company to offer Eligible Individuals cash and
share-based incentives in order to attract, retain and reward such individuals and strengthen the mutuality of interests between such individuals and the Company’s shareholders. The Plan is effective as
of the date set forth in Article XV. 
 ARTICLE II 

DEFINITIONS 
 For purposes
of the Plan, the following terms shall have the following meanings: 
 2.1 “Affiliate” means each of the following:
(a) any Subsidiary; (b) any Parent; (c) any company, trade or business (including, without limitation, a partnership or limited liability company) which is directly or indirectly controlled 50% or more (whether by ownership of shares,
assets or an equivalent ownership interest or voting interest) by the Company or one of its Affiliates; (d) any trade or business (including, without limitation, a partnership or limited liability company) which directly or indirectly controls
50% or more (whether by ownership of shares, assets or an equivalent ownership interest or voting interest) of the Company; and (e) any other entity in which the Company or any of its Affiliates has a material equity interest and which is
designated as an “Affiliate” by resolution of the Board; provided that, unless otherwise determined by the Board, the Common Stock subject to any Award constitutes “service recipient stock” for purposes of Section 409A of
the Code or otherwise does not subject the Award to Section 409A of the Code. 
 2.2 “Award” means any award
under the Plan of any Stock Option, Stock Appreciation Right, Restricted Stock Award, Performance Award, Other Stock-Based Award or Other Cash-Based Award. All Awards shall be granted by, confirmed by, and subject to the terms of, a written
agreement executed by the Company and the Participant. 
 2.3 “Award Agreement” means the written or electronic
agreement setting forth the terms and conditions applicable to an Award. 

 2.4 “Board” means the Board of Directors of the Company. 

2.5 “Cause” means, unless otherwise determined by the Board in the applicable Award Agreement, with respect to a
Participant’s Termination of Employment or Termination of Consultancy, the following: (a) in the case where there is no employment agreement, consulting agreement, change in control agreement or similar agreement in effect between the
Company or an Affiliate and the Participant at the time of the grant of the Award (or where there is such an agreement but it does not define “cause” (or words of like import)), termination due to a Participant’s insubordination,
dishonesty, fraud, incompetence, moral turpitude, willful misconduct, refusal to perform the Participant’s duties or responsibilities for any reason other than illness or incapacity or materially unsatisfactory performance of the
Participant’s duties for the Company or an Affiliate, as determined by the Board in its good faith discretion; or (b) in the case where there is an employment agreement, consulting agreement, change in control agreement or similar
agreement in effect between the Company or an Affiliate and the Participant at the time of the grant of the Award that defines “cause” (or words of like import), “cause” as defined under such agreement; provided, however, that
with regard to any agreement under which the definition of “cause” only applies on occurrence of a change in control, such definition of “cause” shall not apply until a change in control actually takes place and then only with
regard to a termination thereafter. With respect to a Participant’s Termination of Directorship, “cause” means an act or failure to act that constitutes cause for removal of a director under applicable Luxembourg law. 

2.6 “Change in Control” has the meaning set forth in 11.2. 

2.7 “Change in Control Price” has the meaning set forth in Section 11.1. 

2.8 “Code” means the Internal Revenue Code of 1986, as amended. Any reference to any section of the Code shall also be
a reference to any successor provision and any treasury regulation promulgated thereunder. 
 2.9 “Common Stock”
means the ordinary shares of the Company. 
 2.10 “Company” means Atento S.A. and its successors by operation of
law. 
 2.11 “Consultant” means any natural person who is an advisor or consultant to the Company or its Affiliates.

 2.12 “Disability” means, unless otherwise determined by the Board in the applicable Award Agreement, with respect
to a Participant’s Termination, a permanent and total disability as defined in Section 22(e)(3) of the Code. A Disability shall only be deemed to occur at the time of the determination by the Board of the Disability. Notwithstanding the
foregoing, for Awards that are subject to Section 409A of the Code, Disability shall mean that a Participant is disabled under Section 409A(a)(2)(C)(i) or (ii) of the Code. 

2.13 “Effective Date” means the effective date of the Plan as defined in Article XV. 

2.14 “Eligible Employees” means each employee of the Company or an Affiliate. 

  
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 2.15 “Eligible Individual” means an Eligible Employee, Non-Employee
Director or Consultant who is designated by the Board in its discretion as eligible to receive Awards subject to the conditions set forth herein. 

2.16 “Exchange Act” means the Securities Exchange Act of 1934, as amended. Reference to a specific section of the
Exchange Act or regulation thereunder shall include such section or regulation, any valid regulation or interpretation promulgated under such section, and any comparable provision of any future legislation or regulation amending, supplementing or
superseding such section or regulation. 
 2.17 “Fair Market Value” means, for purposes of the Plan, unless
otherwise provided in an Award Agreement or required by any applicable provision of the Code or any regulations issued thereunder, as of any date and except as provided below, the last sales price reported for the Common Stock on the applicable
date: (a) as reported on the principal national securities exchange in the United States on which it is then traded or (b) if the Common Stock is not traded, listed or otherwise reported or quoted, the Board shall determine in good faith
the Fair Market Value in whatever manner it considers appropriate taking into account the requirements of Section 409A of the Code. For purposes of the grant of any Award, the applicable date shall be the trading day immediately prior to the
date on which the Award is granted. 
 2.18 “Family Member” means “family member” as defined in Section
A.1.(a)(5) of the general instructions of Form S-8. 
 2.19 “Incentive Stock Option” means any Stock Option awarded
to an Eligible Employee of the Company, its Subsidiaries and its Parents (if any) under the Plan intended to be and designated as an “Incentive Stock Option” within the meaning of Section 422 of the Code. 

2.20 “Lead Underwriter” has the meaning set forth in Section 14.20. 

2.21 “Lock-Up Period” has the meaning set forth in Section 14.20. 

2.22 “Non-Employee Director” means a director or a member of the Board of the Company or any Affiliate who is not an
active employee of the Company or any Affiliate. 
 2.23 “Non-Qualified Stock Option” means any Stock Option awarded
under the Plan that is not an Incentive Stock Option. 
 2.24 “Non-Tandem Stock Appreciation Right” shall mean the
right to receive an amount in cash and/or shares equal to the difference between (x) the Fair Market Value of a share of Common Stock on the date such right is exercised, and (y) the aggregate exercise price of such right, otherwise than
on surrender of a Stock Option. 
 2.25 “Other Cash-Based Award” means an Award granted pursuant to
Section 10.3 of the Plan and payable in cash at such time or times and subject to such terms and conditions as determined by the Board in its sole discretion. 

2.26 “Other Extraordinary Event” has the meaning set forth in Section 4.2(b). 

  
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 2.27 “Other Stock-Based Award” means an Award under Article X of the Plan
that is valued in whole or in part by reference to, or is payable in or otherwise based on, Common Stock, including, without limitation, an Award valued by reference to an Affiliate. 

2.28 “Parent” means any parent company of the Company within the meaning of Section 424(e) of the Code. 

2.29 “Participant” means an Eligible Individual to whom an Award has been granted pursuant to the Plan. 

2.30 “Performance Award” means an Award granted to a Participant pursuant to Article IX hereof contingent upon
achieving certain Performance Goals. 
 2.31 “Performance Goals” means goals established by the Board as
contingencies for Awards to vest and/or become exercisable or distributable based on one or more of the performance goals set forth in Exhibit A hereto. 

2.32 “Performance Period” means the designated period during which the Performance Goals must be satisfied with
respect to the Award to which the Performance Goals relate. 
 2.33 “Plan” means this Atento S.A. 2014 Omnibus
Incentive Plan, as amended from time to time. 
 2.34 “Proceeding” has the meaning set forth in Section 14.9.

 2.35 “Reference Stock Option” has the meaning set forth in Section 7.1. 

2.36 “Registration Date” means the date on which the Company sells its Common Stock in a bona fide, firm commitment
underwriting pursuant to a registration statement under the Securities Act. 
 2.37 “Restricted Stock” means an
Award of shares of Common Stock under the Plan that is subject to restrictions under Article VIII. 
 2.38 “Restriction
Period” has the meaning set forth in Section 8.3(a) with respect to Restricted Stock. 
 2.39 “Rule
16b-3” means Rule 16b-3 under Section 16(b) of the Exchange Act as then in effect or any successor provision. 

2.40 “Section 4.2 Event” has the meaning set forth in Section 4.2(b). 

2.41 “Section 162(m) of the Code” means the exception for performance-based compensation under Section 162(m) of
the Code and any applicable treasury regulations thereunder. 

  
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 2.42 “Section 409A of the Code” means the nonqualified deferred
compensation rules under Section 409A of the Code and any applicable treasury regulations and other official guidance thereunder. 

2.43 “Securities Act” means the Securities Act of 1933, as amended and all rules and regulations promulgated
thereunder. Reference to a specific section of the Securities Act or regulation thereunder shall include such section or regulation, any valid regulation or interpretation promulgated under such section, and any comparable provision of any future
legislation or regulation amending, supplementing or superseding such section or regulation. 
 2.44 “Stock Appreciation
Right” shall mean the right pursuant to an Award granted under Article VII. 
 2.45 “Stock Option” or
“Option” means any option to purchase shares of Common Stock granted to Eligible Individuals granted pursuant to Article VI. 

2.46 “Subsidiary” means any subsidiary company of the Company within the meaning of Section 424(f) of the Code.

 2.47 “Tandem Stock Appreciation Right” shall mean the right to surrender to the Company all (or a portion) of a
Stock Option in exchange for an amount in cash and/or share equal to the difference between (i) the Fair Market Value on the date such Stock Option (or such portion thereof) is surrendered, of the Common Stock covered by such Stock Option (or
such portion thereof), and (ii) the aggregate exercise price of such Stock Option (or such portion thereof). 
 2.48 “Ten
Percent Shareholder” means a person owning share possessing more than ten percent (10%) of the total combined voting power of all classes of shares of the Company, its Subsidiaries or its Parent. 

2.49 “Termination” means a Termination of Consultancy, Termination of Directorship or Termination of Employment, as
applicable. 
 2.50 “Termination of Consultancy” means: (a) that the Consultant is no longer acting as a
consultant to the Company or an Affiliate; or (b) when an entity which is retaining a Participant as a Consultant ceases to be an Affiliate unless the Participant otherwise is, or thereupon becomes, a Consultant to the Company or another
Affiliate at the time the entity ceases to be an Affiliate. In the event that a Consultant becomes an Eligible Employee or a Non-Employee Director upon the termination of such Consultant’s consultancy,
unless otherwise determined by the Board, in its sole discretion, no Termination of Consultancy shall be deemed to occur until such time as such Consultant is no longer a Consultant, an Eligible Employee or a
Non-Employee Director. Notwithstanding the foregoing, the Board may otherwise define Termination of Consultancy in the Award Agreement or, if no rights of a Participant are reduced, may otherwise define
Termination of Consultancy thereafter, provided that any such change to the definition of the term “Termination of Consultancy” does not subject the applicable Award to Section 409A of the Code. 

  
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 2.51 “Termination of Directorship” means that the Non-Employee Director has ceased to be a director of the Company; except that if a Non-Employee Director becomes an Eligible Employee or a Consultant upon the termination of
such Non-Employee Director’s directorship, such Non-Employee Director’s ceasing to be a director of the Company shall not be treated as a Termination of Directorship unless and until the Participant has a Termination of Employment or
Termination of Consultancy, as the case may be. 
 2.52 “Termination of Employment” means: (a) a termination of
employment (for reasons other than a military or personal leave of absence granted by the Company) of a Participant from the Company and its Affiliates; or (b) when an entity which is employing a Participant ceases to be an Affiliate, unless
the Participant otherwise is, or thereupon becomes, employed by the Company or another Affiliate at the time the entity ceases to be an Affiliate. In the event that an Eligible Employee becomes a Consultant or a
Non-Employee Director upon the termination of such Eligible Employee’s employment, unless otherwise determined by the Board, in its sole discretion, no Termination of Employment shall be deemed to occur
until such time as such Eligible Employee is no longer an Eligible Employee, a Consultant or a Non-Employee Director. Notwithstanding the foregoing, the Board may otherwise define Termination of Employment in
the Award Agreement or, if no rights of a Participant are reduced, may otherwise define Termination of Employment thereafter, provided that any such change to the definition of the term “Termination of Employment” does not subject the
applicable Award to Section 409A of the Code. 
 2.53 “Transfer” means: (a) when used as a noun, any
direct or indirect transfer, sale, assignment, pledge, hypothecation, encumbrance or other disposition (including the issuance of equity in any entity), whether for value or no value and whether voluntary or involuntary (including by operation of
law), and (b) when used as a verb, to directly or indirectly transfer, sell, assign, pledge, encumber, charge, hypothecate or otherwise dispose of (including the issuance of equity in any entity) whether for value or for no value and whether
voluntarily or involuntarily (including by operation of law). “Transferred” and “Transferable” shall have a correlative meaning. 

2.54 “Transition Period” means the period beginning with the Registration Date and ending as of the earlier of:
(i) the date of the first annual meeting of sharesholders of the Company at which directors are to be elected that occurs after the close of the third calendar year following the calendar year in which the Registration Date occurs; and
(ii) the expiration of the “reliance period” under Treasury Regulation Section 1.162-27(f)(2). 
 ARTICLE III 

ADMINISTRATION 
 3.1
The Board. The Plan shall be administered and interpreted by the Board. To the extent required by applicable law, rule or regulation, it is intended that each member of the Board shall qualify as (a) a “non-employee
director” under Rule 16b-3, (b) an “outside director” under Section 162(m) of the Code and (c) an “independent director” under the rules of any national securities exchange or national securities association,
as applicable. If it is later determined that one or more members of the Board do not so qualify, actions taken by the Board prior to such determination shall be valid despite such failure to qualify. 

  
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 3.2 Grants of Awards. The Board shall have full authority to grant, pursuant to the
terms of the Plan, to Eligible Individuals: (i) Stock Options, (ii) Stock Appreciation Rights, (iii) Restricted Stock Awards, (iv) Performance Awards; (v) Other Stock-Based Awards; and (vi) Other Cash-Based Awards. In
particular, the Board shall have the authority: 
 (a) to select the Eligible Individuals to whom Awards may from time to time be granted
hereunder; 
 (b) to determine whether and to what extent Awards, or any combination thereof, are to be granted hereunder to one or more
Eligible Individuals; 
 (c) to determine the number of shares of Common Stock to be covered by each Award granted hereunder; 

(d) to determine the terms and conditions, not inconsistent with the terms of the Plan, of any Award granted hereunder (including, but not
limited to, the exercise or purchase price (if any), any restriction or limitation, any vesting schedule or acceleration thereof, or any forfeiture restrictions or waiver thereof, regarding any Award and the shares of Common Stock relating thereto,
based on such factors, if any, as the Board shall determine, in its sole discretion); 
 (e) to determine the amount of cash to be covered
by each Award granted hereunder; 
 (f) to determine whether, to what extent and under what circumstances grants of Options and other Awards
under the Plan are to operate on a tandem basis and/or in conjunction with or apart from other awards made by the Company outside of the Plan; 

(g) to determine whether and under what circumstances a Stock Option may be settled in cash, Common Stock and/or Restricted Stock under
Section 6.4(d); 
 (h) to determine whether a Stock Option is an Incentive Stock Option or
Non-Qualified Stock Option; 
 (i) to determine whether to require a Participant, as a condition of
the granting of any Award, to not sell or otherwise dispose of shares acquired pursuant to the exercise of an Award for a period of time as determined by the Board, in its sole discretion, following the date of the acquisition of such Award; 

(j) to modify, extend or renew an Award, subject to Article XII and Section 6.4(l), provided, however, that such action does not subject
the Award to Section 409A of the Code without the consent of the Participant; and 
 (k) solely to the extent permitted by applicable
law, to determine whether, to what extent and under what circumstances to provide loans (which may be on a recourse basis and shall bear interest at the rate the Board shall provide) to Participants in order to exercise Options under the Plan. 

  
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 3.3 Guidelines. Subject to Article XII hereof, the Board shall have the authority
to adopt, alter and repeal such administrative rules, guidelines and practices governing the Plan and perform all acts, including the delegation of its responsibilities (to the extent permitted by applicable law and applicable shares exchange
rules), as it shall, from time to time, deem advisable; to construe and interpret the terms and provisions of the Plan and any Award issued under the Plan (and any agreements relating thereto); and to otherwise supervise the administration of the
Plan. The Board may correct any defect, supply any omission or reconcile any inconsistency in the Plan or in any agreement relating thereto in the manner and to the extent it shall deem necessary to effectuate the purpose and intent of the Plan. The
Board may adopt special guidelines and provisions for persons who are residing in or employed in, or subject to, the taxes of, any domestic or foreign jurisdictions to comply with applicable tax and securities laws of such domestic or foreign
jurisdictions. Notwithstanding the foregoing, no action of the Board under this Section 3.3 shall impair the rights of any Participant without the Participant’s consent. To the extent applicable, the Plan is intended to comply with the
applicable requirements of Rule 16b-3, and with respect to Awards intended to be “performance-based,” the applicable provisions of Section 162(m) of the Code, and the Plan shall be limited, construed and interpreted in a manner so as
to comply therewith. 
 3.4 Decisions Final. Any decision, interpretation or other action made or taken in good faith by or at
the direction of the Company, the Board or the Board (or any of its members) arising out of or in connection with the Plan shall be within the absolute discretion of all and each of them, as the case may be, and shall be final, binding and
conclusive on the Company and all employees and Participants and their respective heirs, executors, administrators, successors and assigns. 

3.5 Procedures. The Board shall hold meetings, subject to the articles of association of the Company, at such times and places
as it shall deem advisable, including, without limitation, by telephone conference or by written consent to the extent permitted by applicable law. A majority of the Board members shall constitute a quorum. All determinations of the Board shall be
made by a majority of its members. Any decision or determination reduced to writing and signed by all of the Board members in accordance with the articles of association of the Company, shall be fully effective as if it had been made by a vote at a
meeting duly called and held. The Board shall keep minutes of its meetings and shall make such rules and regulations for the conduct of its business as it shall deem advisable. 

3.6 Designation of Consultants/Liability. 

(a) The Board may designate employees of the Company and professional advisors to assist the Board in the administration of the Plan and (to
the extent permitted by applicable law and applicable exchange rules) may grant authority to officers to grant Awards and/or execute agreements or other documents on behalf of the Board. 

(b) The Board may employ such legal counsel, consultants and agents as it may deem desirable for the administration of the Plan and may rely
upon any opinion received from any such counsel or consultant and any computation received from any such consultant or agent. Expenses incurred by the Board or the Board in the engagement of any such counsel, consultant or agent shall be paid by the
Company. The Board, its members and any person designated pursuant 

  
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to sub-section (a) above shall not be liable for any action or determination made in good faith with respect to the Plan. To the maximum extent
permitted by applicable law, no officer of the Company or member or former member of the Board or of the Board shall be liable for any action or determination made in good faith with respect to the Plan or any Award granted under it. 

3.7 Indemnification. To the maximum extent permitted by applicable law and articles of association of the Company and to the
extent not covered by insurance directly insuring such person, each officer or employee of the Company or any Affiliate and member or former member of the Board or the Board shall be indemnified and held harmless by the Company against any cost or
expense (including reasonable fees of counsel reasonably acceptable to the Board) or liability (including any sum paid in settlement of a claim with the approval of the Board), and advanced amounts necessary to pay the foregoing at the earliest time
and to the fullest extent permitted, arising out of any act or omission to act in connection with the administration of the Plan, except to the extent arising out of such officer’s, employee’s, member’s or former member’s own
fraud or bad faith. Such indemnification shall be in addition to any right of indemnification the employees, officers, directors or members or former officers, directors or members may have under applicable law or under the articles of association
of the Company or any Affiliate. Notwithstanding anything else herein, this indemnification will not apply to the actions or determinations made by an individual with regard to Awards granted to such individual under the Plan. 

ARTICLE IV 
 SHARE
LIMITATION 
 4.1 Shares. (a) The aggregate number of shares of Common Stock that may be issued or used for reference
purposes or with respect to which Awards may be granted under the Plan shall not exceed 1,100,000 shares (subject to any increase or decrease pursuant to Section 4.2) (the “Share Reserve”), which may be either authorized and
unissued Common Stock or Common Stock held in or acquired for the treasury of the Company or both. The maximum number of shares of Common Stock with respect to which Incentive Stock Options may be granted under the Plan shall be 1,100,000 shares.
With respect to Stock Appreciation Rights settled in Common Stock, upon settlement, only the number of shares of Common Stock delivered to a Participant (based on the difference between the Fair Market Value of the shares of Common Stock subject to
such Stock Appreciation Right on the date such Stock Appreciation Right is exercised and the exercise price of each Stock Appreciation Right on the date such Stock Appreciation Right was awarded) shall count against the aggregate and individual
share limitations set forth under Sections 4.1(a) and 4.1(b). If any Option, Stock Appreciation Right or Other Stock-Based Awards granted under the Plan expires, terminates or is canceled for any reason without having been exercised in full, the
number of shares of Common Stock underlying any unexercised Award shall again be available for the purpose of Awards under the Plan. If any shares of Restricted Stock, Performance Awards or Other Stock-Based Awards denominated in shares of Common
Stock awarded under the Plan to a Participant are forfeited for any reason, the number of forfeited shares of Restricted Stock, Performance Awards or Other Stock-Based Awards denominated in shares of Common Stock shall again be available for
purposes of Awards under the Plan. If a Tandem Stock Appreciation Right or a Limited Stock Appreciation Right is granted in tandem with an Option, such grant shall only apply once against the maximum number of shares of Common Stock which may be
issued under the Plan. Any Award under the Plan settled in cash shall not be 

  
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counted against the foregoing maximum share limitations. The maximum number of shares of Common Stock subject to any Award of Stock Options, or Stock Appreciation Rights which may be granted
under the Plan during any fiscal year of the Company to any Participant shall be 160,000 shares (which shall be subject to any further increase or decrease pursuant to Section 4.2). The maximum grant date fair value of any Award granted to any
director during any calendar year shall not exceed $5,000,000. 
 (b) Individual Participant Limitations. To the extent required by
Section 162(m) of the Code for Awards under the Plan to qualify as “performance-based compensation,” the following individual Participant limitations shall only apply after the expiration of the Transition Period: 

(i) The maximum number of shares of Common Stock subject to any Award of Stock Options, or Stock Appreciation Rights, or shares of Restricted
Stock, or Other Stock-Based Awards for which the grant of such Award or the lapse of the relevant Restriction Period is subject to the attainment of Performance Goals in accordance with Section 8.3(a)(ii) which may be granted under the Plan
during any fiscal year of the Company to any Participant shall be 160,000 shares per type of Award (which shall be subject to any further increase or decrease pursuant to Section 4.2), provided that the maximum number of shares of Common Stock
for all types of Awards does not exceed 160,000 shares (which shall be subject to any further increase or decrease pursuant to Section 4.2) during any fiscal year of the Company. If a Tandem Stock Appreciation Right is granted or a Limited
Stock Appreciation Right is granted in tandem with a Stock Option, it shall apply against the Participant’s individual share limitations for both Stock Appreciation Rights and Stock Options. 

(ii) There are no annual individual share limitations applicable to Participants on Restricted Stock or Other Stock-Based Awards for which
the grant, vesting or payment (as applicable) of any such Award is not subject to the attainment of Performance Goals. 
 (iii) The maximum
number of shares of Common Stock subject to any Performance Award which may be granted under the Plan during any fiscal year of the Company to any Participant shall be 160,000 shares (which shall be subject to any further increase or decrease
pursuant to Section 4.2) with respect to any fiscal year of the Company. 
 (iv) The maximum value of a cash payment made under a
Performance Award which may be granted under the Plan with respect to any fiscal year of the Company to any Participant shall be $5,000,000. 

(v) The individual Participant limitations set forth in this Section 4.1(b) (other than Section 4.1(b)(iii)) shall be cumulative;
that is, to the extent that shares of Common Stock for which Awards are permitted to be granted to a Participant during a fiscal year are not covered by an Award to such Participant in a fiscal year, the number of shares of Common Stock available
for Awards to such Participant shall automatically increase in the subsequent fiscal years during the term of the Plan until used. 

  
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 4.2 Changes. 

(a) The existence of the Plan and the Awards granted hereunder shall not affect in any way the right or power of the Board or the shareholders
of the Company to make or authorize (i) any adjustment, recapitalization, reorganization or other change in the Company’s capital structure or its business, (ii) any merger or consolidation of the Company or any Affiliate,
(iii) any issuance of bonds, debentures, preferred or prior preference shares ahead of or affecting the Common Stock, (iv) the dissolution or liquidation of the Company or any Affiliate, (v) any sale or transfer of all or part of the
assets or business of the Company or any Affiliate or (vi) any other corporate act or proceeding. 
 (b) Subject to the provisions of
Section 11.1, if there shall occur any such change in the capital structure of the Company by reason of any stock split, reverse stock split, shares dividend, subdivision, combination or reclassification of shares that may be issued under the
Plan, any recapitalization, any merger, any consolidation, any spin off, any reorganization or any partial or complete liquidation, or any other corporate transaction or event having an effect similar to any of the foregoing (a “Section 4.2
Event”), then (i) the aggregate number and/or kind of securities that thereafter may be issued under the Plan, (ii) the number and/or kind of securities or other property (including cash) to be issued upon exercise of an
outstanding Award granted under the Plan (including as a result of the assumption of the Plan and the obligations hereunder by a successor entity, as applicable), and/or (iii) the purchase price thereof, shall be appropriately adjusted. In
addition, subject to Section 11.1, if there shall occur any change in the capital structure or the business of the Company that is not a Section 4.2 Event (an “Other Extraordinary Event”), including by reason of any
extraordinary dividend (whether cash or shares), any conversion, any adjustment, any issuance of any class of securities convertible or exercisable into, or exercisable for, any class of hares, or any sale or transfer of all or substantially all of
the Company’s assets or business, then the Board, in its sole discretion, may adjust any Award and make such other adjustments to the Plan. Any adjustment pursuant to this Section 4.2 shall be consistent with the applicable
Section 4.2 Event or the applicable Other Extraordinary Event, as the case may be, and in such manner as the Board may, in its sole discretion, deem appropriate and equitable to prevent substantial dilution or enlargement of the rights granted
to, or available for, Participants under the Plan. Any such adjustment determined by the Board shall be final, binding and conclusive on the Company and all Participants and their respective heirs, executors, administrators, successors and permitted
assigns. Any adjustment to, or assumption or substitution of, an Award under this Section 4.2(b) shall be intended to comply with the requirements of Section 409A of the Code and Treasury Regulation §1.424-1 (and any amendments
thereto), to the extent applicable. Except as expressly provided in this Section 4.2 or in the applicable Award Agreement, a Participant shall have no rights by reason of any Section 4.2 Event or any Other Extraordinary Event. 

(c) Fractional shares of Common Stock resulting from any adjustment in Awards pursuant to Section 4.2(a) or 4.2(b) shall be aggregated
until, and eliminated at, the time of exercise or payment by rounding-down for fractions less than one-half and rounding-up for fractions equal to or greater than one-half. No cash settlements shall be required with respect to fractional shares
eliminated by rounding. Notice of any adjustment shall be given by the Board to each Participant whose Award has been adjusted and such adjustment (whether or not such notice is given) shall be effective and binding for all purposes of the Plan.

  
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 4.3 Minimum Purchase Price. Notwithstanding any provision of the Plan to the
contrary, if authorized but previously unissued shares of Common Stock are issued under the Plan, such shares shall not be issued for a consideration that is less than as permitted under applicable law. 

ARTICLE V 
 ELIGIBILITY

 5.1 General Eligibility. All current and prospective Eligible Individuals are eligible to be granted Awards.
Eligibility for the grant of Awards and actual participation in the Plan shall be determined by the Board in its sole discretion. 
 5.2
Incentive Stock Options. Notwithstanding the foregoing, only Eligible Employees of the Company, its Subsidiaries and its Parent (if any) are eligible to be granted Incentive Stock Options under the Plan. Eligibility for the grant of an
Incentive Stock Option and actual participation in the Plan shall be determined by the Board in its sole discretion. 
 5.3 General
Requirement. The vesting and exercise of Awards granted to a prospective Eligible Individual are conditioned upon such individual actually becoming an Eligible Employee, Consultant or Non-Employee Director, respectively. 

ARTICLE VI 
 STOCK
OPTIONS 
 6.1 Options. Stock Options may be granted alone or in addition to other Awards granted under the Plan. Each
Stock Option granted under the Plan shall be of one of two types: (a) an Incentive Stock Option or (b) a Non-Qualified Stock Option. 

6.2 Grants. The Board shall have the authority to grant to any Eligible Employee one or more Incentive Stock Options,
Non-Qualified Stock Options, or both types of Stock Options. The Board shall have the authority to grant any Consultant or Non-Employee Director one or more Non-Qualified Stock Options. To the extent that any Stock Option does not qualify as an
Incentive Stock Option (whether because of its provisions or the time or manner of its exercise or otherwise), such Stock Option or the portion thereof which does not so qualify shall constitute a separate Non-Qualified Stock Option. 

6.3 Incentive Stock Options. Notwithstanding anything in the Plan to the contrary, no term of the Plan relating to Incentive
Stock Options shall be interpreted, amended or altered, nor shall any discretion or authority granted under the Plan be so exercised, so as to disqualify the Plan under Section 422 of the Code, or, without the consent of the Participants
affected, to disqualify any Incentive Stock Option under such Section 422. 
 6.4 Terms of Options. Options granted under
the Plan shall be subject to the following terms and conditions and shall be in such form and contain such additional terms and conditions, not inconsistent with the terms of the Plan, as the Board shall deem desirable: 

(a) Exercise Price. The exercise price per share of Common Stock subject to a Stock Option shall be determined by the Board at the time
of grant, provided that the per share 

  
 12 

 
exercise price of a Stock Option shall not be less than 100% (or, in the case of an Incentive Stock Option granted to a Ten Percent Shareholder, 110%) of the Fair Market Value of the Common Stock
at the time of grant. 
 (b) Stock Option Term. The term of each Stock Option shall be fixed by the Board, provided that no Stock
Option shall be exercisable more than 10 years after the date the Option is granted; and provided further that the term of an Incentive Stock Option granted to a Ten Percent Shareholder shall not exceed five years. 

(c) Exercisability. Unless otherwise provided by the Board in accordance with the provisions of this Section 6.4, Stock Options
granted under the Plan shall be exercisable at such time or times and subject to such terms and conditions as shall be determined by the Board at the time of grant. If the Board provides, in its discretion, that any Stock Option is exercisable
subject to certain limitations (including, without limitation, that such Stock Option is exercisable only in installments or within certain time periods), the Board may waive such limitations on the exercisability at any time at or after the time of
grant in whole or in part (including, without limitation, waiver of the installment exercise provisions or acceleration of the time at which such Stock Option may be exercised), based on such factors, if any, as the Board shall determine, in its
sole discretion. 
 (d) Method of Exercise. Subject to whatever installment exercise and waiting period provisions apply under
Section 6.4(c), to the extent vested, Stock Options may be exercised in whole or in part at any time during the Option term, by giving written notice of exercise to the Company specifying the number of shares of Common Stock to be purchased;
provided, that unless otherwise provided in the applicable Award Agreement, such written notice of exercise shall be delivered to the Company on the first business day of the applicable month. Such notice shall be accompanied by payment in
full of the purchase price (including, if required by applicable law, the accounting par value of the applicable Common Stock), as follows: (i) in cash or by check, bank draft or money order payable to the order of the Company; (ii) solely
to the extent permitted by applicable law, if the Common Stock is traded on a national securities exchange, and the Board authorizes, through a procedure whereby the Participant delivers irrevocable instructions to a broker reasonably acceptable to
the Board to deliver promptly to the Company an amount equal to the purchase price; or (iii) on such other terms and conditions as may be acceptable to the Board (including, without limitation, with the consent of the Board, having the Company
withhold shares of Common Stock issuable upon exercise of the Stock Option, or by payment in full or in part in the form of Common Stock owned by the Participant, based on the Fair Market Value of the Common Stock on the payment date as determined
by the Board). No shares of Common Stock shall be issued until payment therefor, as provided herein, has been made or provided for. 
 (e)
Non-Transferability of Options. No Stock Option shall be Transferable by the Participant other than by will or by the laws of descent and distribution, and all Stock Options shall be exercisable, during the Participant’s lifetime, only
by the Participant. Notwithstanding the foregoing, the Board may determine, in its sole discretion, at the time of grant or thereafter that a Non-Qualified Stock Option that is otherwise not Transferable pursuant to this Section is Transferable to a
Family Member in whole or in part and in such circumstances, and under such conditions, as specified by the Board. A Non-Qualified Stock Option that is Transferred to a 

  
 13 

 
Family Member pursuant to the preceding sentence (i) may not be subsequently Transferred other than by will or by the laws of descent and distribution and (ii) remains subject to the
terms of the Plan and the applicable Award Agreement. Any shares of Common Stock acquired upon the exercise of a Non-Qualified Stock Option by a permissible transferee of a Non-Qualified Stock Option or a permissible transferee pursuant to a
Transfer after the exercise of the Non-Qualified Stock Option shall be subject to the terms of the Plan and the applicable Award Agreement. 

(f) Termination by Death or Disability. Unless otherwise determined by the Board at the time of grant, or if no rights of the
Participant are reduced, thereafter, if a Participant’s Termination is by reason of death or Disability, all Stock Options that are held by such Participant that are vested and exercisable at the time of the Participant’s Termination may
be exercised by the Participant (or in the case of the Participant’s death, by the legal representative of the Participant’s estate) at any time within a period of one (1) year from the date of such Termination, but in no event beyond
the expiration of the stated term of such Stock Options; provided, however, that, in the event of a Participant’s Termination by reason of Disability, if the Participant dies within such exercise period, all unexercised Stock Options held by
such Participant shall thereafter be exercisable, to the extent to which they were exercisable at the time of death, for a period of one (1) year from the date of such death, but in no event beyond the expiration of the stated term of such
Stock Options. 
 (g) Involuntary Termination Without Cause. Unless otherwise determined by the Board at the time of grant, or if no
rights of the Participant are reduced, thereafter, if a Participant’s Termination is by involuntary termination by the Company without Cause, all Stock Options that are held by such Participant that are vested and exercisable at the time of the
Participant’s Termination may be exercised by the Participant at any time within a period of ninety (90) days from the date of such Termination, but in no event beyond the expiration of the stated term of such Stock Options. 

(h) Voluntary Resignation. Unless otherwise determined by the Board at the time of grant, or if no rights of the Participant are
reduced, thereafter, if a Participant’s Termination is voluntary (other than a voluntary termination described in Section 6.4(i)(y) hereof), all Stock Options that are held by such Participant that are vested and exercisable at the time of
the Participant’s Termination may be exercised by the Participant at any time within a period of thirty (30) days from the date of such Termination, but in no event beyond the expiration of the stated term of such Stock Options. 

(i) Termination for Cause. Unless otherwise determined by the Board at the time of grant, or if no rights of the Participant are
reduced, thereafter, if a Participant’s Termination (x) is for Cause or (y) is a voluntary Termination (as provided in Section 6.4(h)) after the occurrence of an event that would be grounds for a Termination for Cause, all Stock
Options, whether vested or not vested, that are held by such Participant shall thereupon terminate and expire as of the date of such Termination. 

(j) Unvested Stock Options. Unless otherwise determined by the Board at the time of grant, or if no rights of the Participant are
reduced, thereafter, Stock Options that are not vested as of the date of a Participant’s Termination for any reason shall terminate and expire as of the date of such Termination. 

  
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 (k) Incentive Stock Option Limitations. To the extent that the aggregate Fair Market Value
(determined as of the time of grant) of the Common Stock with respect to which Incentive Stock Options are exercisable for the first time by an Eligible Employee during any calendar year under the Plan and/or any other stock option plan of the
Company, any Subsidiary or any Parent exceeds $100,000, such Options shall be treated as Non-Qualified Stock Options. In addition, if an Eligible Employee does not remain employed by the Company, any
Subsidiary or any Parent at all times from the time an Incentive Stock Option is granted until three months prior to the date of exercise thereof (or such other period as required by applicable law), such Stock Option shall be treated as a
Non-Qualified Stock Option. Should any provision of the Plan not be necessary in order for the Stock Options to qualify as Incentive Stock Options, or should any additional provisions be required, the Board may amend the Plan accordingly, without
the necessity of obtaining the approval of the shareholders of the Company. 
 (l) Form, Modification, Extension and Renewal of Stock
Options. Subject to the terms and conditions and within the limitations of the Plan, Stock Options shall be evidenced by such form of agreement or grant as is approved by the Board, and the Board may (i) modify, extend or renew outstanding
Stock Options granted under the Plan (provided that the rights of a Participant are not reduced without such Participant’s consent and provided further that such action does not subject the Stock Options to Section 409A of the Code without
the consent of the Participant), and (ii) accept the surrender of outstanding Stock Options (to the extent not theretofore exercised) and authorize the granting of new Stock Options in substitution therefor (to the extent not theretofore
exercised). Notwithstanding the foregoing, an outstanding Option may not be modified to reduce the exercise price thereof nor may a new Option at a lower price be substituted for a surrendered Option (other than adjustments or substitutions in
accordance with Section 4.2), unless such action is approved by the shareholders of the Company. 
 (m) Deferred Delivery of Common
Stock. The Board may in its discretion permit Participants to defer delivery of Common Stock acquired pursuant to a Participant’s exercise of an Option in accordance with the terms and conditions established by the Board in the applicable
Award Agreement, which shall be intended to comply with the requirements of Section 409A of the Code. 
 (n) Early Exercise. The
Board may provide that a Stock Option include a provision whereby the Participant may elect at any time before the Participant’s Termination to exercise the Stock Option as to any part or all of the shares of Common Stock subject to the Stock
Option prior to the full vesting of the Stock Option and such shares shall be subject to the provisions of Article VIII and be treated as Restricted Stock. Unvested shares of Common Stock so purchased may be subject to a repurchase option in favor
of the Company or to any other restriction the Board determines to be appropriate. 
 (o) Other Terms and Conditions. The Board may
include a provision in an Award Agreement providing for the automatic exercise of a Non-Qualified Stock Option on a cashless basis on the last day of the term of such Option if the Participant has failed to exercise the Non-Qualified Stock Option as
of such date, with respect to which the Fair Market Value of the shares of Common Stock underlying the Non-Qualified Stock Option exceeds the exercise price of such Non-Qualified Stock Option on the date of expiration of such Option, subject to
Section 14.3. Stock Options may contain such other provisions, which shall not be inconsistent with any of the terms of the Plan, as the Board shall deem appropriate. 

  
 15 

 ARTICLE VII 

STOCK APPRECIATION RIGHTS 

7.1 Tandem Stock Appreciation Rights. Stock Appreciation Rights may be granted in conjunction with all or part of any Stock
Option (a “Reference Stock Option”) granted under the Plan (“Tandem Stock Appreciation Rights”). In the case of a Non-Qualified Stock Option, such rights may be granted either at or after the time of the grant of
such Reference Stock Option. In the case of an Incentive Stock Option, such rights may be granted only at the time of the grant of such Reference Stock Option. 

7.2 Terms and Conditions of Tandem Stock Appreciation Rights. Tandem Stock Appreciation Rights granted hereunder shall be
subject to such terms and conditions, not inconsistent with the provisions of the Plan, as shall be determined from time to time by the Board, and the following: 

(a) Exercise Price. The exercise price per share of Common Stock subject to a Tandem Stock Appreciation Right shall be determined by
the Board at the time of grant, provided that the per share exercise price of a Tandem Stock Appreciation Right shall not be less than 100% of the Fair Market Value of the Common Stock at the time of grant. 

(b) Term. A Tandem Stock Appreciation Right or applicable portion thereof granted with respect to a Reference Stock Option shall
terminate and no longer be exercisable upon the termination or exercise of the Reference Stock Option, except that, unless otherwise determined by the Board, in its sole discretion, at the time of grant, a Tandem Stock Appreciation Right granted
with respect to less than the full number of shares covered by the Reference Stock Option shall not be reduced until, and then only to the extent that the exercise or termination of the Reference Stock Option causes, the number of shares covered by
the Tandem Stock Appreciation Right to exceed the number of shares remaining available and unexercised under the Reference Stock Option. 

(c) Exercisability. Tandem Stock Appreciation Rights shall be exercisable only at such time or times and to the extent that the
Reference Stock Options to which they relate shall be exercisable in accordance with the provisions of Article VI, and shall be subject to the provisions of Section 6.4(c). 

(d) Method of Exercise. A Tandem Stock Appreciation Right may be exercised by the Participant by surrendering the applicable portion of
the Reference Stock Option. Upon such exercise and surrender, the Participant shall be entitled to receive an amount determined in the manner prescribed in this Section 7.2. Stock Options which have been so surrendered, in whole or in part,
shall no longer be exercisable to the extent that the related Tandem Stock Appreciation Rights have been exercised. 
 (e) Payment.
Upon the exercise of a Tandem Stock Appreciation Right, a Participant shall be entitled to receive up to, but no more than, an amount in cash and/or Common Stock (as chosen by the Board in its sole discretion) equal in value to the excess of the
Fair 

  
 16 

 
Market Value of one share of Common Stock over the Option exercise price per share specified in the Reference Stock Option agreement multiplied by the number of shares of Common Stock in respect
of which the Tandem Stock Appreciation Right shall have been exercised, with the Board having the right to determine the form of payment. 

(f) Deemed Exercise of Reference Stock Option. Upon the exercise of a Tandem Stock Appreciation Right, the Reference Stock Option or
part thereof to which such Stock Appreciation Right is related shall be deemed to have been exercised for the purpose of the limitation set forth in Article IV of the Plan on the number of shares of Common Stock to be issued under the Plan. 

(g) Non-Transferability. Tandem Stock Appreciation Rights shall be Transferable only when and to the extent that the underlying Stock
Option would be Transferable under Section 6.4(e) of the Plan. 
 7.3 Non-Tandem Stock Appreciation Rights. Non-Tandem
Stock Appreciation Rights may also be granted without reference to any Stock Options granted under the Plan. 
 7.4 Terms and
Conditions of Non-Tandem Stock Appreciation Rights. Non-Tandem Stock Appreciation Rights granted hereunder shall be subject to such terms and conditions, not inconsistent with the provisions of the Plan, as shall be determined from time to
time by the Board, and the following: 
 (a) Exercise Price. The exercise price per share of Common Stock subject to a Non-Tandem
Stock Appreciation Right shall be determined by the Board at the time of grant, provided that the per share exercise price of a Non-Tandem Stock Appreciation Right shall not be less than 100% of the Fair Market Value of the Common Stock at the time
of grant. 
 (b) Term. The term of each Non-Tandem Stock Appreciation Right shall be fixed by the Board, but shall not be greater
than 10 years after the date the right is granted. 
 (c) Exercisability. Unless otherwise provided by the Board in accordance with
the provisions of this Section 7.4, Non-Tandem Stock Appreciation Rights granted under the Plan shall be exercisable at such time or times and subject to such terms and conditions as shall be determined by the Board at the time of grant. If the
Board provides, in its discretion, that any such right is exercisable subject to certain limitations (including, without limitation, that it is exercisable only in installments or within certain time periods), the Board may waive such limitations on
the exercisability at any time at or after grant in whole or in part (including, without limitation, waiver of the installment exercise provisions or acceleration of the time at which such right may be exercised), based on such factors, if any, as
the Board shall determine, in its sole discretion. 
 (d) Method of Exercise. Subject to whatever installment exercise and waiting
period provisions apply under Section 7.4(c), Non-Tandem Stock Appreciation Rights may be exercised in whole or in part at any time in accordance with the applicable Award Agreement, by giving written notice of exercise to the Company
specifying the number of Non-Tandem Stock Appreciation Rights to be exercised. 

  
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 (e) Payment. Upon the exercise of a Non-Tandem Stock Appreciation Right a Participant
shall be entitled to receive, for each right exercised, up to, but no more than, an amount in cash and/or Common Stock (as chosen by the Board in its sole discretion) equal in value to the excess of the Fair Market Value of one share of Common Stock
on the date that the right is exercised over the Fair Market Value of one share of Common Stock on the date that the right was awarded to the Participant. 

(f) Termination. Unless otherwise determined by the Board at grant or, if no rights of the Participant are reduced, thereafter, subject
to the provisions of the applicable Award Agreement and the Plan, upon a Participant’s Termination for any reason, Non-Tandem Stock Appreciation Rights will remain exercisable following a Participant’s Termination on the same basis as
Stock Options would be exercisable following a Participant’s Termination in accordance with the provisions of Sections 6.4(f) through 6.4(j). 

(g) Non-Transferability. No Non-Tandem Stock Appreciation Rights shall be Transferable by the Participant other than by will or by the
laws of descent and distribution, and all such rights shall be exercisable, during the Participant’s lifetime, only by the Participant. 

7.5 Limited Stock Appreciation Rights. The Board may, in its sole discretion, grant Tandem and Non-Tandem Stock Appreciation
Rights either as a general Stock Appreciation Right or as a Limited Stock Appreciation Right. Limited Stock Appreciation Rights may be exercised only upon the occurrence of a Change in Control or such other event as the Board may, in its sole
discretion, designate at the time of grant or thereafter. Upon the exercise of Limited Stock Appreciation Rights, except as otherwise provided in an Award Agreement, the Participant shall receive in cash and/or Common Stock, as determined by the
Board, an amount equal to the amount (i) set forth in Section 7.2(e) with respect to Tandem Stock Appreciation Rights, or (ii) set forth in Section 7.4(e) with respect to Non-Tandem Stock Appreciation Rights. 

7.6 Other Terms and Conditions. The Board may include a provision in an Award Agreement providing for the automatic exercise of
a Stock Appreciation Right on a cashless basis on the last day of the term of such Stock Appreciation Right if the Participant has failed to exercise the Stock Appreciation Right as of such date, with respect to which the Fair Market Value of the
shares of Common Stock underlying the Stock Appreciation Right exceeds the exercise price of such Stock Appreciation Right on the date of expiration of such Stock Appreciation Right, subject to Section 14.4. Stock Appreciation Rights may
contain such other provisions, which shall not be inconsistent with any of the terms of the Plan, as the Board shall deem appropriate. 

ARTICLE VIII 
 RESTRICTED
STOCK 
 8.1 Awards of Restricted Stock. Shares of Restricted Stock may be issued either alone or in addition to other
Awards granted under the Plan. The Board shall determine the Eligible Individuals, to whom, and the time or times at which, grants of Restricted Stock shall be made, the number of shares to be awarded, the price (if any) to be paid by the
Participant (subject to Section 8.2), the time or times within which such Awards may be subject to forfeiture, the vesting schedule and rights to acceleration thereof, and all other terms and conditions of the Awards. 

  
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 The Board may condition the grant or vesting of Restricted Stock upon the attainment of specified
performance targets (including, the Performance Goals) or such other factor as the Board may determine in its sole discretion, including to comply with the requirements of Section 162(m) of the Code. 

8.2 Awards. Eligible Individuals selected to receive Restricted Stock shall not have any right with respect to such Award,
unless and until such Participant has delivered a fully executed copy of the agreement evidencing the Award to the Company, to the extent required by the Board, and has otherwise complied with the applicable terms and conditions of such Award.
Further, such Award shall be subject to the following conditions: 
 (a) Purchase Price. The purchase price of Restricted Stock shall
be fixed by the Board. Subject to Section 4.3, the purchase price for shares of Restricted Stock may be zero to the extent permitted by applicable law, and, to the extent not so permitted, such purchase price may not be less than the accounting
par value. 
 (b) Acceptance. Awards of Restricted Stock must be accepted within a period of 60 days (or such shorter period as the
Board may specify at grant) after the grant date, by executing a Restricted Stock agreement and by paying whatever price (if any) the Board has designated thereunder. 

8.3 Restrictions and Conditions. The shares of Restricted Stock awarded pursuant to the Plan shall be subject to the following
restrictions and conditions: 
 (a) Restriction Period. (i) The Participant shall not be permitted to Transfer shares of
Restricted Stock awarded under the Plan during the period or periods set by the Board (the “Restriction Period”) commencing on the date of such Award, as set forth in the Restricted Stock Award Agreement and such agreement shall set
forth a vesting schedule and any event that would accelerate vesting of the shares of Restricted Stock. Within these limits, based on service, attainment of Performance Goals pursuant to Section 8.3(a)(ii) and/or such other factors or criteria
as the Board may determine in its sole discretion, the Board may condition the grant or provide for the lapse of such restrictions in installments in whole or in part, or may accelerate the vesting of all or any part of any Restricted Stock Award
and/or waive the deferral limitations for all or any part of any Restricted Stock Award. 
 (ii) If the grant of shares of Restricted Stock
or the lapse of restrictions is based on the attainment of Performance Goals, the Board shall establish the objective Performance Goals and the applicable vesting percentage of the Restricted Stock applicable to each Participant or class of
Participants in writing prior to the beginning of the applicable fiscal year or at such later date as otherwise determined by the Board and while the outcome of the Performance Goals are substantially uncertain. Such Performance Goals may
incorporate provisions for disregarding (or adjusting for) changes in accounting methods, corporate transactions (including, without limitation, dispositions and acquisitions) and other similar type events or circumstances. With regard to a
Restricted Stock Award that is intended to 

  
 19 

 
comply with Section 162(m) of the Code, to the extent that any such provision would create impermissible discretion under Section 162(m) of the Code or otherwise violate
Section 162(m) of the Code, such provision shall be of no force or effect. 
 (b) Rights as a Shareholder. Except as provided in
Section 8.3(a) and this Section 8.3(b) or as otherwise determined by the Board in an Award Agreement, the Participant shall have, with respect to the shares of Restricted Stock, all of the rights of a holder of shares of Common Stock of
the Company, including, without limitation, the right to receive dividends, the right to vote such shares and, subject to and conditioned upon the full vesting of shares of Restricted Stock, the right to tender such shares. The Board may, in its
sole discretion, determine at the time of grant that the payment of dividends shall be deferred until, and conditioned upon, the expiration of the applicable Restriction Period. 

(c) Termination. Unless otherwise determined by the Board at grant or, if no rights of the Participant are reduced, thereafter, subject
to the applicable provisions of the Award Agreement and the Plan, upon a Participant’s Termination for any reason during the relevant Restriction Period, all Restricted Stock still subject to restriction will be forfeited in accordance with the
terms and conditions established by the Board at grant or thereafter. 
 ARTICLE IX 

PERFORMANCE AWARDS 
 9.1
Performance Awards. The Board may grant a Performance Award to a Participant payable upon the attainment of specific Performance Goals. The Board may grant Performance Awards that are intended to qualify as “performance-based
compensation” under Section 162(m) of the Code, as well as Performance Awards that are not intended to qualify as “performance-based compensation” under Section 162(m) of the Code. If the Performance Award is payable in
shares of Restricted Stock, such shares shall be transferable to the Participant only upon attainment of the relevant Performance Goal in accordance with Article VIII. If the Performance Award is payable in cash, it may be paid upon the attainment
of the relevant Performance Goals either in cash or in shares of Restricted Stock (based on the then current Fair Market Value of such shares), as determined by the Board, in its sole and absolute discretion. Each Performance Award shall be
evidenced by an Award Agreement in such form that is not inconsistent with the Plan and that the Board may from time to time approve. With respect to Performance Awards that are intended to qualify as “performance-based compensation” under
Section 162(m) of the Code, the Board shall condition the right to payment of any Performance Award upon the attainment of objective Performance Goals established pursuant to Section 9.2(c). 

9.2 Terms and Conditions. Performance Awards awarded pursuant to this Article IX shall be subject to the following terms and
conditions: 
 (a) Earning of Performance Award. At the expiration of the applicable Performance Period, the Board shall determine
the extent to which the Performance Goals established pursuant to Section 9.2(c) are achieved and the percentage of each Performance Award that has been earned. 

  
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 (b) Non-Transferability. Subject to the applicable provisions of the Award Agreement and
the Plan, Performance Awards may not be Transferred during the Performance Period. 
 (c) Objective Performance Goals, Formulae or
Standards. With respect to Performance Awards that are intended to qualify as “performance-based compensation” under Section 162(m) of the Code, the Board shall establish the objective Performance Goals for the earning of
Performance Awards based on a Performance Period applicable to each Participant or class of Participants in writing prior to the beginning of the applicable Performance Period or at such later date as permitted under Section 162(m) of the Code
and while the outcome of the Performance Goals are substantially uncertain. Such Performance Goals may incorporate, if and only to the extent permitted under Section 162(m) of the Code, provisions for disregarding (or adjusting for) changes in
accounting methods, corporate transactions (including, without limitation, dispositions and acquisitions) and other similar type events or circumstances. To the extent that any such provision would create impermissible discretion under
Section 162(m) of the Code or otherwise violate Section 162(m) of the Code, such provision shall be of no force or effect, with respect to Performance Awards that are intended to qualify as “performance-based compensation” under
Section 162(m) of the Code. 
 (d) Dividends. Unless otherwise determined by the Board at the time of grant, amounts equal to
dividends declared during the Performance Period with respect to the number of shares of Common Stock covered by a Performance Award will not be paid to the Participant. 

(e) Payment. Following the Board’s determination in accordance with Section 9.2(a), the Company shall settle Performance
Awards, in such form (including, without limitation, in shares of Common Stock or in cash) as determined by the Board, in an amount equal to such Participant’s earned Performance Awards; provided that with respect to any Performance
Awards settled in shares of Common Stock, the Participant shall, if required by applicable law, provide minimum consideration equal to the accounting par value of such Common Stock. Notwithstanding the foregoing, the Board may, in its sole
discretion, award an amount less than the earned Performance Awards and/or subject the payment of all or part of any Performance Award to additional vesting, forfeiture and deferral conditions as it deems appropriate. 

(f) Termination. Subject to the applicable provisions of the Award Agreement and the Plan, upon a Participant’s Termination for
any reason during the Performance Period for a given Performance Award, the Performance Award in question will vest or be forfeited in accordance with the terms and conditions established by the Board at grant. 

(g) Accelerated Vesting. Based on service, performance and/or such other factors or criteria, if any, as the Board may determine, the
Board may, at or after grant, accelerate the vesting of all or any part of any Performance Award. 
 ARTICLE X 

OTHER STOCK-BASED AND CASH-BASED AWARDS 

10.1 Other Stock-Based Awards. The Board is authorized to grant to Eligible Individuals Other
Stock-Based Awards that are payable in, valued in whole or in part by reference 

  
 21 

 
to, or otherwise based on or related to shares of Common Stock, including but not limited to, shares of Common Stock awarded purely as a bonus and not subject to restrictions or conditions,
shares of Common Stock in payment of the amounts due under an incentive or performance plan sponsored or maintained by the Company or an Affiliate, stock equivalent units, restricted stock units, and Awards valued by reference to book value of
shares of Common Stock. Other Stock-Based Awards may be granted either alone or in addition to or in tandem with other Awards granted under the Plan. 

Subject to the provisions of the Plan, the Board shall have authority to determine the Eligible Individuals, to whom, and the time or times at
which, such Awards shall be made, the number of shares of Common Stock to be awarded pursuant to such Awards, and all other conditions of the Awards. The Board may also provide for the grant of Common Stock under such Awards upon the completion of a
specified Performance Period. 
 The Board may condition the grant or vesting of Other Stock-Based Awards upon the attainment of specified
Performance Goals as the Board may determine, in its sole discretion; provided that to the extent that such Other Stock-Based Awards are intended to comply with Section 162(m) of the Code, the Board shall establish the objective Performance
Goals for the grant or vesting of such Other Stock-Based Awards based on a Performance Period applicable to each Participant or class of Participants in writing prior to the beginning of the applicable Performance Period or at such later date as
permitted under Section 162(m) of the Code and while the outcome of the Performance Goals are substantially uncertain. Such Performance Goals may incorporate, if and only to the extent permitted under Section 162(m) of the Code, provisions
for disregarding (or adjusting for) changes in accounting methods, corporate transactions (including, without limitation, dispositions and acquisitions) and other similar type events or circumstances. To the extent that any such provision would
create impermissible discretion under Section 162(m) of the Code or otherwise violate Section 162(m) of the Code, such provision shall be of no force or effect, with respect to Performance Awards that are intended to qualify as
“performance-based compensation” under Section 162(m) of the Code. 
 10.2 Terms and Conditions. Other
Stock-Based Awards made pursuant to this Article X shall be subject to the following terms and conditions: 
 (a)
Non-Transferability. Subject to the applicable provisions of the Award Agreement and the Plan, shares of Common Stock subject to Awards made under this Article X may not be Transferred prior to the date on which the shares are issued, or, if
later, the date on which any applicable restriction, performance or deferral period lapses. 
 (b) Dividends. Unless otherwise
determined by the Board at the time of Award, subject to the provisions of the Award Agreement and the Plan, the recipient of an Award under this Article X shall not be entitled to receive, currently or on a deferred basis, dividends or dividend
equivalents in respect of the number of shares of Common Stock covered by the Award. 
 (c) Vesting. Any Award under this Article X
and any Common Stock covered by any such Award shall vest or be forfeited to the extent so provided in the Award Agreement, as determined by the Board, in its sole discretion. 

  
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 (d) Price. Common Stock issued under this Article X may be issued for no cash
consideration to the extent permitted by applicable law, and, to the extent not so permitted, such purchase price may not be less than the accounting par value. Common Stock purchased pursuant to a purchase right awarded under this Article X shall
be priced, as determined by the Board in its sole discretion, which price shall, to the extent required under applicable law, such purchase price shall include, at a minimum, the accounting par value of such Common Stock. 

10.3 Other Cash-Based Awards. The Board may from time to time grant Other Cash-Based Awards to Eligible Individuals in such
amounts, on such terms and conditions, and for such consideration, including no consideration or such minimum consideration as may be required by applicable law, as it shall determine in its sole discretion. Other Cash-Based Awards may be granted
subject to the satisfaction of vesting conditions or may be awarded purely as a bonus and not subject to restrictions or conditions, and if subject to vesting conditions, the Board may accelerate the vesting of such Awards at any time in its sole
discretion. The grant of an Other Cash-Based Award shall not require a segregation of any of the Company’s assets for satisfaction of the Company’s payment obligation thereunder. 

ARTICLE XI 
 CHANGE IN
CONTROL PROVISIONS 
 11.1 Benefits. In the event of a Change in Control of the Company (as defined below), and except as
otherwise provided by the Board in an Award Agreement, a Participant’s unvested Award shall not vest automatically and a Participant’s Award shall be treated in accordance with one or more of the following methods as determined by the
Board: 
 (a) Awards, whether or not then vested, shall be continued, assumed, or have new rights substituted therefor, as determined by the
Board in a manner consistent with the requirements of Section 409A of the Code, and restrictions to which shares of Restricted Stock or any other Award granted prior to the Change in Control are subject shall not lapse upon a Change in Control
and the Restricted Stock or other Award shall, where appropriate in the sole discretion of the Board, receive the same distribution as other Common Stock on such terms as determined by the Board; provided that the Board may decide to award
additional Restricted Stock or other Awards in lieu of any cash distribution. Notwithstanding anything to the contrary herein, for purposes of Incentive Stock Options, any assumed or substituted Stock Option shall comply with the requirements of
Treasury Regulation Section 1.424-1 (and any amendment thereto). 
 (b) The Board, in its sole discretion, may provide for the purchase
of any Awards by the Company or an Affiliate for an amount of cash equal to the excess (if any) of the Change in Control Price (as defined below) of the shares of Common Stock covered by such Awards, over the aggregate exercise price of such Awards.
For purposes hereof, “Change in Control Price” shall mean the highest price per share of Common Stock paid in any transaction related to a Change in Control of the Company. 

(c) The Board may, in its sole discretion, terminate all outstanding and unexercised Stock Options, Stock Appreciation Rights, or any Other
Stock-Based Award that provides for a Participant elected exercise, effective as of the date of the Change in Control, by delivering notice of termination to each Participant at least twenty (20) days prior to the date of

  
 23 

 
consummation of the Change in Control, in which case during the period from the date on which such notice of termination is delivered to the consummation of the Change in Control, each such
Participant shall have the right to exercise in full all of such Participant’s Awards that are then outstanding (without regard to any limitations on exercisability otherwise contained in the Award Agreements), but any such exercise shall be
contingent on the occurrence of the Change in Control, and, provided that, if the Change in Control does not take place within a specified period after giving such notice for any reason whatsoever, the notice and exercise pursuant thereto shall be
null and void. 
 (d) Notwithstanding any other provision herein to the contrary, the Board may, in its sole discretion, provide for
accelerated vesting or lapse of restrictions, of an Award at any time. 
 11.2 Change in Control. Unless otherwise determined
by the Board in the applicable Award Agreement or other written agreement with a Participant approved by the Board, a “Change in Control” shall be deemed to occur if: 

(a) Any “person” (as that term is used in Sections 13 and 14(d)(2) of the Exchange Act or any successors thereto) becomes the
“beneficial owner” (as that term is used in Section 13(d) of the Exchange Act or any successor thereto), directly or indirectly, of 50% or more of the Company’s capital stock entitled to vote in the election of directors,
excluding any “person” who becomes a “beneficial owner” in connection with a Business Combination (as defined in paragraph (c) below) which does not constitute a Change in Control under said paragraph (c); 

(b) during any period of two consecutive years, individuals who at the beginning of such period constitute the Board, and any new director
(other than a director designated by a person who has entered into an agreement with the Company to effect a transaction described in paragraph (a), (c), or (d) of this Section 11.2 or a director whose initial assumption of office occurs
as a result of either an actual or threatened election contest (as such term is used in Rule 14a-11 of Regulation 14A promulgated under the Exchange Act) or other actual or threatened solicitation of proxies or consents by or on behalf of a person
other than the Board) whose election by the Board or nomination for election by the Company’s shareholders was approved by a vote of at least two-thirds of the directors then still in office who either
were directors at the beginning of the two-year period or whose election or nomination for election was previously so approved, cease for any reason to constitute at least a majority of the Board; 

(c) consummation of a reorganization, merger or consolidation or sale or other disposition of all or substantially all of the assets of the
Company (a “Business Combination”), in each case, unless, following such Business Combination, all or substantially all of the individuals and entities who were the beneficial owners of outstanding voting securities of the Company
immediately prior to such Business Combination beneficially own, directly or indirectly, more than 50% of the combined voting power of the then outstanding voting securities entitled to vote generally in the election of directors, as the case may
be, of the company resulting from such Business Combination (including, without limitation, a company which, as a result of such transaction, owns the Company or all or substantially all of the Company’s assets either directly or through one or
more subsidiaries) in substantially the same proportions as their ownership, immediately prior to such Business Combination, of the outstanding voting securities of the Company; or 

  
 24 

 (d) a complete liquidation or dissolution of the Company or the consummation of a sale or
disposition by the Company of all or substantially all of the Company’s assets other than the sale or disposition of all or substantially all of the assets of the Company to a person or persons who beneficially own, directly or indirectly, 50%
or more of the combined voting power of the outstanding voting securities of the Company at the time of the sale. 
 Notwithstanding the foregoing, with
respect to any Award that is characterized as “nonqualified deferred compensation” within the meaning of Section 409A of the Code, an event shall not be considered to be a Change in Control under the Plan for purposes of payment of
such Award unless such event is also a “change in ownership,” a “change in effective control” or a “change in the ownership of a substantial portion of the assets” of the Company within the meaning of Section 409A
of the Code. 
 11.3 Initial Public Offering not a Change in Control. Notwithstanding the foregoing, for purposes of the Plan,
the occurrence of the Registration Date or any change in the composition of the Board within one year following the Registration Date shall not be considered a Change in Control. 

ARTICLE XII 
 TERMINATION
OR AMENDMENT OF PLAN 
 12.1 Termination or Amendment. Notwithstanding any other provision of the Plan, the Board may at
any time, and from time to time, amend, in whole or in part, any or all of the provisions of the Plan (including any amendment deemed necessary to ensure that the Company may comply with any regulatory requirement referred to in Article XIV or
Section 409A of the Code), or suspend or terminate it entirely, retroactively or otherwise; provided, however, that, unless otherwise required by law or specifically provided herein, the rights of a Participant with respect to Awards granted
prior to such amendment, suspension or termination, may not be impaired without the consent of such Participant and, provided further, that without the approval of the holders of the Company’s Common Stock entitled to vote in accordance with
applicable law, no amendment may be made that would (i) increase the aggregate number of shares of Common Stock that may be issued under the Plan (except by operation of Section 4.2); (ii) increase the maximum individual Participant
limitations for a fiscal year under Section 4.1(b) (except by operation of Section 4.2); (iii) change the classification of individuals eligible to receive Awards under the Plan; (iv) decrease the minimum option price of any
Stock Option or Stock Appreciation Right; (v) extend the maximum option period under Section 6.4; (vi) alter the Performance Goals for Restricted Stock, Performance Awards or Other Stock-Based Awards as set forth in
Exhibit A hereto; (vii) award any Stock Option or Stock Appreciation Right in replacement of a canceled Stock Option or Stock Appreciation Right with a higher exercise price than the replacement award; or (viii) require
shareholder approval in order for the Plan to continue to comply with the applicable provisions of Section 162(m) of the Code or, to the extent applicable to Incentive Stock Options, Section 422 of the Code. In no event may the Plan be
amended without the approval of the shareholders of the Company in accordance with the applicable laws of the Grand Duchy of Luxembourg to increase the aggregate number of shares of Common 

  
 25 

 
Stock that may be issued under the Plan, decrease the minimum exercise price of any Award, or to make any other amendment that would require shareholder approval under Financial Industry
Regulatory Authority (FINRA) rules and regulations or the rules of any exchange or system on which the Company’s securities are listed or traded at the request of the Company. Notwithstanding anything herein to the contrary, the Board may amend
the Plan or any Award Agreement at any time without a Participant’s consent to comply with applicable law including Section 409A of the Code. The Board may amend the terms of any Award theretofore granted, prospectively or retroactively,
but, subject to Article IV or as otherwise specifically provided herein, no such amendment or other action by the Board shall impair the rights of any holder without the holder’s consent. 

ARTICLE XIII 
 UNFUNDED
STATUS OF PLAN 
 The Plan is intended to constitute an “unfunded” plan for incentive and deferred compensation. With respect
to any payment as to which a Participant has a fixed and vested interest but which are not yet made to a Participant by the Company, nothing contained herein shall give any such Participant any right that is greater than those of a general unsecured
creditor of the Company. 
 ARTICLE XIV 

GENERAL PROVISIONS 

14.1 Plans. Nothing contained in the Plan shall prevent the Board from adopting other or additional compensation arrangements,
subject to shareholder approval if such approval is required, and such arrangements may be either generally applicable or applicable only in specific cases. 

14.2 No Right to Employment/Directorship/Consultancy. Neither the Plan nor the grant of any Option or other Award hereunder
shall give any Participant or other employee, Consultant or Non-Employee Director any right with respect to continuance of employment, consultancy or directorship by the Company or any Affiliate, nor shall there be a limitation in any way on the
right of the Company or any Affiliate by which an employee is employed or a Consultant or Non-Employee Director is retained to terminate such employment, consultancy or directorship at any time. 

14.3 Withholding of Taxes. The Company or any of its applicable Affiliates shall have the right to deduct from any payment to be
made pursuant to the Plan, or to otherwise require, prior to the issuance or delivery of shares of Common Stock or the payment of any cash hereunder, payment by the Participant of, any federal, state or local taxes required by law to be withheld.
Upon the vesting of Restricted Stock (or other Award that is taxable upon vesting), or upon making an election under Section 83(b) of the Code (or other applicable law in the relevant jurisdiction), a Participant shall pay all required
withholding to the Company (or such Affiliate). Any minimum statutorily required withholding obligation with regard to any Participant may be satisfied, subject to the consent of the Board, by reducing the number of shares of Common Stock otherwise
deliverable or by delivering shares of Common Stock already owned. Any fraction of a share of Common Stock required to satisfy such tax obligations shall be disregarded and the amount due shall be paid instead in cash by the Participant, if
applicable. 

  
 26 

 14.4 No Assignment of Benefits. No Award or other benefit payable under the Plan
shall, except as otherwise specifically provided by law or permitted by the Board, be Transferable in any manner, and any attempt to Transfer any such benefit shall be void, and any such benefit shall not in any manner be liable for or subject to
the debts, contracts, liabilities, engagements or torts of any person who shall be entitled to such benefit, nor shall it be subject to attachment or legal process for or against such person. 

14.5 Listing and Other Conditions. 

(a) Unless otherwise determined by the Board, as long as the Common Stock is listed on a national securities exchange or system sponsored by a
national securities association, the issuance of shares of Common Stock pursuant to an Award shall be conditioned upon such shares being listed on such exchange or system. The Company shall have no obligation to issue such shares unless and until
such shares are so listed, and the right to exercise any Option or other Award with respect to such shares shall be suspended until such listing has been effected. 

(b) If at any time counsel to the Company shall be of the opinion that any sale or delivery of shares of Common Stock pursuant to an Option or
other Award is or may in the circumstances be unlawful or result in the imposition of excise taxes on the Company under the statutes, rules or regulations of any applicable jurisdiction, the Company shall have no obligation to make such sale or
delivery, or to make any application or to effect or to maintain any qualification or registration under the Securities Act or otherwise, with respect to shares of Common Stock or Awards, and the right to exercise any Option or other Award shall be
suspended until, in the opinion of said counsel, such sale or delivery shall be lawful or will not result in the imposition of excise taxes on the Company. 

(c) Upon termination of any period of suspension under this Section 14.6, any Award affected by such suspension which shall not then have
expired or terminated shall be reinstated as to all shares available before such suspension and as to shares which would otherwise have become available during the period of such suspension, but no such suspension shall extend the term of any Award.

 (d) A Participant shall be required to supply the Company with representations and information that the Company requests and otherwise
cooperate with the Company in obtaining any listing, registration, qualification, exemption, consent or approval the Company deems necessary or appropriate. 

14.6 Shareholders Agreement and Other Requirements. Notwithstanding anything herein to the contrary, as a condition to the
receipt of shares of Common Stock pursuant to an Award under the Plan, to the extent required by the Board, the Participant shall execute and deliver a shareholder’s agreement or such other documentation that shall set forth certain
restrictions on transferability of the shares of Common Stock acquired upon exercise or purchase, and such other terms as the Board or Board shall from time to time establish. Such shareholder’s agreement or other documentation shall apply to
the Common Stock acquired under the Plan and 

  
 27 

 
covered by such shareholder’s agreement or other documentation. The Company may require, as a condition of exercise, the Participant to become a party to any other existing shareholder
agreement (or other agreement). 
 14.7 Governing Law. The Plan and actions taken in connection herewith shall be governed and
construed in accordance with the laws of the Grand Duchy of Luxembourg (regardless of the law that might otherwise govern under applicable Luxembourg principles of conflict of laws). 

14.8 Waiver of Jury Trial. The Company and each Participant shall irrevocably and unconditionally waive all right to trial by
jury in any Proceeding (whether based on contract, tort or otherwise) arising out of or relating to the Plan or any Award Agreement. 

14.9 Construction. Wherever any words are used in the Plan in the masculine gender they shall be construed as though they were
also used in the feminine gender in all cases where they would so apply, and wherever words are used herein in the singular form they shall be construed as though they were also used in the plural form in all cases where they would so apply. 

14.10 Other Benefits. No Award granted or paid out under the Plan shall be deemed compensation for purposes of computing
benefits under any retirement plan of the Company or its Affiliates nor affect any benefit under any other benefit plan now or subsequently in effect under which the availability or amount of benefits is related to the level of compensation. 

14.11 Costs. The Company shall bear all expenses associated with administering the Plan, including expenses of issuing Common
Stock pursuant to Awards hereunder. 

  
 28 

 14.12 No Right to Same Benefits. The provisions of Awards need not be the same with
respect to each Participant, and such Awards to individual Participants need not be the same in subsequent years. 
 14.13
Death/Disability. The Board may in its discretion require the transferee of a Participant to supply it with written notice of the Participant’s death or Disability and to supply it with a copy of the will (in the case of the
Participant’s death) or such other evidence as the Board deems necessary to establish the validity of the transfer of an Award. The Board may also require that the agreement of the transferee to be bound by all of the terms and conditions of
the Plan. 
 14.14 Section 16(b) of the Exchange Act. All elections and transactions under the Plan by persons subject to
Section 16 of the Exchange Act involving shares of Common Stock are intended to comply with any applicable exemptive condition under Rule 16b-3. The Board may establish and adopt written administrative guidelines, designed to facilitate
compliance with Section 16(b) of the Exchange Act, as it may deem necessary or proper for the administration and operation of the Plan and the transaction of business thereunder. 

14.15 Section 409A of the Code. The Plan is intended to comply with the applicable requirements of Section 409A of the
Code and shall be limited, construed and interpreted in accordance with such intent. To the extent that any Award is subject to Section 409A of the Code, it shall be paid in a manner that will comply with Section 409A of the Code,
including proposed, temporary or final regulations or any other guidance issued by the Secretary of the Treasury and the Internal Revenue Service with respect thereto. Notwithstanding anything herein to the contrary, any provision in the Plan that
is inconsistent with Section 409A of the Code shall be deemed to be amended to comply with Section 409A of the Code and to the extent such provision cannot be amended to comply therewith, such provision shall be null and void. The Company
shall have no liability to a Participant, or any other party, if an Award that is intended to be exempt from, or compliant with, Section 409A of the Code is not so exempt or compliant or for any action taken by the Board or the Company and, in
the event that any amount or benefit under the Plan becomes subject to penalties under Section 409A of the Code, responsibility for payment of such penalties shall rest solely with the affected Participants and not with the Company.
Notwithstanding any contrary provision in the Plan or Award Agreement, any payment(s) of “nonqualified deferred compensation” (within the meaning of Section 409A of the Code) that are otherwise required to be made under the Plan to a
“specified employee” (as defined under Section 409A of the Code) as a result of such employee’s separation from service (other than a payment that is not subject to Section 409A of the Code) shall be delayed for the first
six (6) months following such separation from service (or, if earlier, the date of death of the specified employee) and shall instead be paid (in a manner set forth in the Award Agreement) upon expiration of such delay period. 

14.16 Successor and Assigns. The Plan shall be binding on all successors and permitted assigns of a Participant, including,
without limitation, the estate of such Participant and the executor, administrator or trustee of such estate. 
 14.17 Severability of
Provisions. If any provision of the Plan shall be held invalid or unenforceable, such invalidity or unenforceability shall not affect any other provisions hereof, and the Plan shall be construed and enforced as if such provisions had not
been included. 

  
 29 

 14.18 Payments to Minors, Etc. Any benefit payable to or for the benefit of a
minor, an incompetent person or other person incapable of receipt thereof shall be deemed paid when paid to such person’s guardian or to the party providing or reasonably appearing to provide for the care of such person, and such payment shall
fully discharge the Board, the Board, the Company, its Affiliates and their employees, agents and representatives with respect thereto. 

14.19 Lock-Up Agreement. As a condition to the grant of an Award, if requested by the Company and the lead underwriter of any
public offering of the Common Stock (the “Lead Underwriter”), a Participant shall irrevocably agree not to sell, contract to sell, grant any option to purchase, transfer the economic risk of ownership in, make any short sale
of, pledge or otherwise transfer or dispose of, any interest in any Common Stock or any securities convertible into, derivative of, or exchangeable or exercisable for, or any other rights to purchase or acquire Common Stock (except Common Stock
included in such public offering or acquired on the public market after such offering) during such period of time following the effective date of a registration statement of the Company filed under the Securities Act that the Lead Underwriter shall
specify (the “Lock-Up Period”). The Participant shall further agree to sign such documents as may be requested by the Lead Underwriter to effect the foregoing and agree that the Company may
impose stop-transfer instructions with respect to Common Stock acquired pursuant to an Award until the end of such Lock-Up Period. 

14.20 Headings and Captions. The headings and captions herein are provided for reference and convenience only, shall not be
considered part of the Plan, and shall not be employed in the construction of the Plan. 
 14.21 Section 162(m) of the
Code. Notwithstanding any other provision of the Plan to the contrary, (i) prior to the Registration Date and during the Transition Period, the provisions of the Plan requiring compliance with Section 162(m) of the Code for Awards
intended to qualify as “performance-based compensation” shall only apply to the extent required by Section 162(m) of the Code, and (ii) the provisions of the Plan requiring compliance with Section 162(m) of the Code shall
not apply to Awards granted under the Plan that are not intended to qualify as “performance-based compensation” under Section 162(m) of the Code. 

14.22 Post-Transition Period. Following the Transition Period, any Award granted under the Plan that is intended to be
“performance-based compensation” under Section 162(m) of the Code, shall be subject to the approval of the material terms of the Plan by a majority of the shareholders of the Company in accordance with Section 162(m) of the Code
and the treasury regulations promulgated thereunder. 
 14.23 Company Recoupment of Awards. A Participant’s rights with
respect to any Award hereunder shall in all events be subject to (i) any right that the Company may have under any Company recoupment policy or other agreement or arrangement with a Participant, or (ii) any right or obligation that the
Company may have regarding the clawback of “incentive-based compensation” under Section 10D of the Exchange Act and any applicable rules and regulations promulgated thereunder from time to time by the U.S. Securities and Exchange
Commission. 

  
 30 

 ARTICLE XV 

EFFECTIVE DATE OF PLAN 

The Plan shall become effective on the date of its adoption by the Board. 

ARTICLE XVI 
 TERM OF
PLAN 
 No Award shall be granted pursuant to the Plan on or after the tenth anniversary of the earlier of the date that the Plan is
adopted or the date of shareholder approval, but Awards granted prior to such tenth anniversary may extend beyond that date; provided that no Award (other than a Stock Option or Stock Appreciation Right) that is intended to be
“performance-based compensation” under Section 162(m) of the Code shall be granted on or after the fifth anniversary of the shareholder approval of the Plan unless the Performance Goals are re-approved (or other designated Performance
Goals are approved) by the shareholders no later than the first shareholder meeting that occurs in the fifth year following the year in which shareholders approve the Performance Goals. 

ARTICLE XVII 
 NAME OF
PLAN 
 The Plan shall be known as the “Atento S.A. 2014 Omnibus Incentive Plan.” 

  
 31 

 EXHIBIT A 

PERFORMANCE GOALS 

To the extent permitted under Section 162(m) of the Code, performance goals established for purposes of Awards intended to be
“performance-based compensation” under Section 162(m) of the Code, shall be based on the attainment of certain target levels of, or a specified increase or decrease (as applicable) in one or more of the following performance goals:

  

	 	•	 	earnings per share; 

  

	 	•	 	operating income; 

  

	 	•	 	gross income; 

  

	 	•	 	net income (before or after taxes); 

  

	 	•	 	cash flow; 

  

	 	•	 	gross profit; 

  

	 	•	 	gross profit return on investment; 

  

	 	•	 	gross margin return on investment; 

  

	 	•	 	gross margin; 

  

	 	•	 	operating margin; 

  

	 	•	 	working capital; 

  

	 	•	 	earnings before interest and taxes; 

  

	 	•	 	earnings before interest, tax, depreciation and amortization; 

  

	 	•	 	return on equity; 

  

	 	•	 	return on assets; 

  

	 	•	 	return on capital; 

  

	 	•	 	return on invested capital; 

  

	 	•	 	net revenues; 

  

	 	•	 	gross revenues; 

  

	 	•	 	revenue growth; 

  

	 	•	 	annual recurring revenues; 

  

	 	•	 	recurring revenues; 

  

	 	•	 	license revenues; 

  

	 	•	 	sales or market share; 

  

	 	•	 	total shareholder return; 

  

	 	•	 	economic value added; 

  

	 	•	 	specified objectives with regard to limiting the level of increase in all or a portion of the Company’s bank debt or other long-term or short-term public or private debt or other similar financial obligations of
the Company, which may be calculated net of cash balances and/or other offsets and adjustments as may be established by the Board in its sole discretion; 

  

	 	•	 	the fair market value of a share of Common Stock; 

  

	 	•	 	the growth in the value of an investment in the Common Stock assuming the reinvestment of dividends; or 

  

	 	•	 	reduction in operating expenses. 

  
 A-1 

 With respect to Awards that are intended to qualify as “performance-based compensation”
under Section 162(m) of the Code, to the extent permitted under Section 162(m) of the Code, the Board may, in its sole discretion, also exclude, or adjust to reflect, the impact of an event or occurrence that the Board determines should be
appropriately excluded or adjusted, including: 
 (a) restructurings, discontinued operations, extraordinary items or events, and other
unusual or non-recurring charges as described in Accounting Standards Codification 225-20, “Extraordinary and Unusual Items,” and/or management’s discussion and analysis of financial condition and results of operations appearing or
incorporated by reference in the Company’s Form 10-K for the applicable year; 
 (b) an event either not directly related to the
operations of the Company or not within the reasonable control of the Company’s management; or 
 (c) a change in tax law or accounting
standards required by generally accepted accounting principles. 
 Performance goals may also be based upon individual participant
performance goals, as determined by the Board, in its sole discretion. In addition, Awards that are not intended to qualify as “performance-based compensation” under Section 162(m) of the Code may be based on the performance goals set
forth herein or on such other performance goals as determined by the Board in its sole discretion. 
 In addition, such performance goals
may be based upon the attainment of specified levels of Company (or subsidiary, division, other operational unit, administrative department or product category of the Company) performance under one or more of the measures described above relative to
the performance of other companies. With respect to Awards that are intended to qualify as “performance-based compensation” under Section 162(m) of the Code, to the extent permitted under Section 162(m) of the Code, but only to
the extent permitted under Section 162(m) of the Code (including, without limitation, compliance with any requirements for shareholder approval), the Board may also: 

(a) designate additional business criteria on which the performance goals may be based; or 

(b) adjust, modify or amend the aforementioned business criteria. 

  
 A-2 

 EXHIBIT B 

RULES APPLICABLE TO BRAZILIAN EMPLOYEES ONLY 

Notwithstanding anything contained in the Plan, for Brazilian employees receiving Awards, the following definitions and conditions shall apply: 

 

	 	•	 	All Awards granted shall be subjected to a vesting period of at least twelve (12) months. 

  

	 	•	 	Upon the exercise of an Option, the beneficiary shall pay to the Company an amount in cash equal to the Exercise Price multiplied by the number of shares being exercised. 

 

	 	•	 	The Exercise Price of Options shall correspond to the Fair Market Value. 

  

	 	•	 	Awards can be granted in common or restricted shares. 

  

	 	•	 	No Awards shall be granted in cash. 

  

	 	•	 	The provisions of Articles 482 and 483 of the Brazilian Labor Code will be used to define “Cause” for the termination of employment agreements. 

 

	 	•	 	Brazilian Securities Act shall be understood as the Law 6,385/1976. 

  

	 	•	 	Code shall be understood as the Brazilian Tax Code and regulations. 

  

	 	•	 	Disability shall be understood as the concept set forth in Law 8,213/1991, unless otherwise determined by the Board in the applicable Award Agreement. 

  
 B-1EX-10.11

 Exhibit 10.11 

PERFORMANCE RESTRICTED STOCK UNIT AGREEMENT 

PURSUANT TO THE 
 ATENTO
S.A. 2014 OMNIBUS INCENTIVE PLAN 
 * * * * * 
  

	
	Participant:                                   
     
	
	Grant
Date:                                        

	
	Number of Restricted Stock Units
Granted:                            

 * * * * * 

THIS PERFORMANCE RESTRICTED STOCK UNIT AWARD AGREEMENT (this “Agreement”), dated as of the Grant Date specified above,
is entered into by and between Atento S.A., a corporation incorporated and existing in the Grand Duchy of Luxembourg (the “Company”), and the Participant specified above, pursuant to the Atento S.A. 2014 Omnibus Incentive Plan, as
in effect and as amended from time to time (the “Plan”), which is administered by the Board; and 
 WHEREAS, it has
been determined under the Plan that it would be in the best interests of the Company to grant the Restricted Stock Units (“RSUs”) provided herein to the Participant. 

NOW, THEREFORE, in consideration of the mutual covenants and promises hereinafter set forth and for other good and valuable
consideration, including (without limitation) the Participant’s entering into the Employee Non-Compete Agreement attached hereto as Exhibit A, the parties hereto hereby mutually covenant and agree as follows: 

1. Incorporation By Reference; Plan Document Receipt. This Agreement is subject in all respects to the terms and provisions of
the Plan in force as of the date hereof, all of which terms and provisions are made a part of and incorporated in this Agreement as if they were each expressly set forth herein. Any capitalized term not defined in this Agreement shall have the same
meaning as is ascribed thereto in the Plan. The Participant hereby acknowledges receipt of a true copy of the Plan and that the Participant has read the Plan carefully and fully understands its content. In the event of any conflict between the terms
of this Agreement and the terms of the Plan, the terms of the Plan shall control. 
 2. Grant of Restricted Stock Unit Award.
The Company hereby grants to the Participant, as of the Grant Date specified above, the number of RSUs specified above. Except as otherwise provided by the Plan, the Participant agrees and understands that nothing contained in this Agreement
provides, or is intended to provide, the Participant with any protection against potential future dilution of the Participant’s interest in the Company for any reason, and no adjustments shall be made for dividends in cash or other property,
distributions or other rights in respect of the shares of Common Stock underlying the RSUs, except as otherwise specifically provided for in the Plan or this Agreement. 

 3. Vesting. 

(a) Subject to the provisions of Sections 3(b) and 3(c) hereof, the RSUs subject to this Award shall become vested only if each of the Time
Vesting Condition and the Performance Vesting Condition set forth in this Section 3 are satisfied. RSUs that satisfy each of these conditions are referred to herein as “Vested RSUs” and RSUs that have not satisfied both
of these conditions are referred to herein as “Unvested RSUs”. 
  

	 	(i)	Time-based vesting conditions. 100% of the RSUs shall satisfy the time-based vesting condition (the “Time Vesting Condition”) upon the third (3rd) anniversary of the Grant Date hereof,
subject to the Participant not incurring a Termination prior to such date; provided, however, that if the Participant incurs a Termination prior to the third anniversary of the Grant Date and such Termination is also a Good Leaver Termination (as
defined below), a portion of the RSUs shall be deemed to have satisfied the Time Vesting Condition, with such portion determining by multiplying the total number of RSUs granted hereunder by a fraction, the numerator of which is the number of months
of employment that have elapsed between the Grant Date and the date of such Termination, and the denominator of which is 36. Any RSUs that have not satisfied the Time Vesting Condition as of the date of Termination (after taking into account any
accelerated vesting provided in the previous sentence and/or in Section 3(b)), shall immediately expire upon such Termination. For purposes herein, a “Good Leaver Termination” is a Termination that occurs by reason of a
Participant’s death; Disability; a retirement by mutual agreement between the parties; a Termination by the Company or any of its Subsidiaries other than for Cause; or for any reason deemed a “Good Leaver Termination” by the Board.

  

	 	(ii)	Performance-based vesting conditions. 50% of the RSUs shall satisfy the performance-vesting condition (the “Performance Vesting Condition”), if at all, based on the TSR thresholds set forth in
the table below (the “TSR Tranche”), as determined by the Board, and measured from the [Registration Date through the third (3rd) anniversary of the end of the financial quarter immediately preceding the Grant Date]1 (the “Performance Period”); and the remaining 50% of the RSUs shall satisfy the Performance Vesting Condition, if at all, based on the Adjusted EBITDA thresholds set forth in the
table below (the “EBITDA Tranche”), as determined by the Board following the conclusion of the Performance Period[; provided, that for purposes of measuring the EBITDA Tranche, the Performance Period shall include the time
period between end of the financial quarter immediately preceding the Grant Date through the third (3rd) anniversary of the end of the financial quarter immediately preceding the Grant
Date]2. 

  

	1 	IPO grants only; for subsequent grants, insert “end of the financial quarter immediately preceding the Grant Date through the third (3rd) anniversary of such date. 

	2 	IPO grants only; for subsequent grants, delete bracketed language. 

  
 2 

					
	 	  	TSR	 	Adjusted EBITDA
	 Threshold Performance

 
 (25% of applicable RSUs satisfy Performance
Vesting Condition)
	  	10% compound
annual growth	 	8% compound
annual growth
			
	 Maximum Performance
  

(100% of applicable RSUs satisfy Performance Vesting Condition)
	  	22% compound
annual growth	 	13.5% compound
annual growth

 With respect to each tranche (considered individually), (i) none of the relevant RSUs shall satisfy the
applicable Performance Vesting Condition if the respective Threshold Performance percentage set forth above is not achieved; (ii) 25% of the relevant RSUs shall satisfy the applicable Performance Vesting Condition if the respective Threshold
Performance percentage set forth above is achieved; (iii) 100% of the relevant RSUs shall satisfy the applicable Performance Vesting Condition if the respective Maximum Performance percentage set forth above is achieved or exceeded; and
(iv) the relevant RSUs shall vest on a straight line interpolation basis if performance exceeds the respective Threshold Performance percentage but does not achieve the respective Maximum Performance percentage. In no event shall more than 100%
of the RSUs allocated to particular Performance Vesting Condition be deemed to satisfy such Performance Vesting Condition. The Board shall determine whether the applicable Performance Vesting Condition is satisfied within forty-five (45) days
following the end of the Performance Period. To the extent that the Board determines that the Performance Vesting Condition has not been satisfied, the RSUs shall immediately expire (whether or not the Time Vesting Condition is satisfied) and the
Participant shall have no further rights under the RSUs. 
 (b) Board Discretion to Accelerate Vesting. Notwithstanding the
foregoing, the Board may, in its sole discretion, determine that Unvested RSUs shall become Vested RSUs at any time and for any reason. 

  
 3 

 (c) Take Private Transaction. Notwithstanding anything to the contrary contained in the
Plan or herein, if 100% of the Company’s shares of Common Stock cease to be traded on a nationally recognized stock exchange and the Company is no longer listed on any such exchange, or in the event that the Board passes a resolution stating
that for purposes of the Plan such a transaction is imminent (a “Take Private Transaction”), (i) a portion of the RSUs shall be deemed to have satisfied the Time Vesting Condition, with such portion determining by multiplying
the total number of RSUs granted hereunder by a fraction, the numerator of which is the number of months of employment that have elapsed between the Grant Date and the date of such Take Private Transaction, and the denominator of which is 36;
(ii) the Performance Period shall be measured from the end of the financial quarter immediately preceding Grant Date through the end of the financial quarter immediately preceding date of such Take Private Transaction; and (iii) subject to
Section 3(b) hereof, any RSUs that remain outstanding through the end of the Performance Period (as modified herein), and to which the Board determines that either of the Time Vesting Condition or the applicable Performance Vesting Condition
has not been satisfied, shall expire immediately following the Board’s determination. 
 (d) Forfeiture. Subject to the
Board’s discretion to accelerate vesting hereunder, (i) no additional RSUs shall satisfy the Time Vesting Condition following the Participant’s Termination for any reason (after taking into account any RSUs that satisfy the Time
Vesting Condition due to such termination being a Good Leaver Termination), and (ii) any RSUs that remain outstanding through the end of the Performance Period, and to which the Board determines the applicable Performance Vesting Condition has
not been satisfied, shall expire immediately following the Board’s determination. In the event of a Participant’s Termination by the Company for Cause or upon a material breach of any provision of the Employee Non-Compete Agreement,
attached hereto as Exhibit A, or any other restrictive covenant agreement between the Company and the Participant, all Unvested RSUs and any Vested RSUs that have not yet been settled in accordance with Section 4 herein shall be
immediately forfeited upon such Termination or material breach, and the Participant shall have no further rights hereunder. 
 (e)
Definitions. For purposes herein, “Adjusted EBITDA” shall mean the last twelve months’ per year compound growth in constant currency adjusted earnings before interest, tax, depreciation and amortization, pro-forma for
any change in perimeter, and “TSR” shall mean the per year compound growth rate in total shareholder return; provided that the Adjusted EBITDA targets set forth above shall be adjusted as determined by the Board to reflect
any Section 4.2 Event. 
 4. Delivery of Shares. 

(a) General. Subject to the Section 4(b) hereof, promptly following the date that the RSUs become Vested RSUs [(but in no event
later than March 15 of the calendar year following the calendar year in which the Performance Period ends or, if earlier, March 15 of the calendar year following the calendar year in which the RSUs become Vested RSUs]3, the Participant shall receive the number of shares of Common Stock that correspond to such number of RSUs that have become vested on the applicable vesting date; provided that the Participant
shall be obligated to pay to the Company the aggregate accounting par value of the shares of Common Stock to be issued within ten (10) days following the issuance of such shares unless such shares have been issued by the Company from the
Company’s treasury. 
  

	3 	U.S. participants only. 

  
 4 

 (b) Blackout Periods. If the Participant is subject to any Company “blackout”
policy or other trading restriction imposed by the Company on the date such distribution would otherwise be made pursuant to Section 4(a) hereof, such distribution shall be instead made on the [earlier of (i) the date that the Participant
is not subject to any such policy or restriction and (ii) March 15 of the calendar year following the calendar year in which the RSUs became Vested RSUs, and (iii) March 15 of the calendar year following the calendar year in
which the Performance Period ends. 
 (c) Specified Employees. Notwithstanding anything to the contrary in this Agreement, if the
Participant is deemed on the date of Termination to be a “specified employee” within the meaning of that term under Section 409A(a)(2)(B) of the Code, then with regard to any payment or settlement of the RSUs provided hereunder that
is considered deferred compensation under Code Section 409A payable on account of a “separation from service,” such payment or benefit shall not be made or provided until the date which is the earlier of (A) the expiration of the
six (6)-month period measured from the date of such “separation from service” of the Participant, and (B) the date of the Participant’s death, to the extent required under Section 409A of the Code. Upon the expiration of the
foregoing delay period, all payments and benefits delayed herein shall be paid or settled to the Participant in a lump sum, and any remaining payments and benefits due under this Agreement shall be paid or settled in accordance with the normal
payment dates specified for them herein]4. 
 5. Dividends; Rights as
Stockholder. Except as otherwise provided herein, the Participant shall have no rights to dividends or otherwise as a stockholder (including, without limitation, the right to vote) with respect to any shares of Common Stock covered by any
RSU unless and until the Participant has become the holder of record of such shares. 
 6. Non-Transferability. No portion of
the RSUs may be sold, assigned, transferred, encumbered, hypothecated or pledged by the Participant, other than to the Company as a result of forfeiture of the RSUs as provided herein, unless and until payment is made in respect of vested RSUs in
accordance with the provisions hereof and the Participant has become the holder of record of the vested shares of Common Stock issuable hereunder. 

7. Governing Law. All questions concerning the construction, validity and interpretation of this Agreement shall be governed by,
and construed in accordance with, the laws of the State of Luxembourg, without regard to the choice of law principles thereof. 
 8.
Withholding of Tax. The Company or any of its applicable Affiliates shall have the power and the right to deduct or withhold, or require the Participant to remit to the Company (or such Affiliate), an amount sufficient to satisfy any
federal, state, local and foreign taxes of any kind (including, but not limited to, the Participant’s FICA, social security and SDI obligations) which the Company (or such Affiliate), in its sole discretion, deems necessary to be withheld or
remitted to comply with the Code and/or any other applicable law, rule or regulation 
  

	4 	U.S. participants only. All others, insert “the date that the Participant is not subject to any such policy or restriction” and delete Section 4(c). 

  
 5 

 
with respect to the RSUs and, if the Participant fails to do so, the Company may otherwise refuse to issue or transfer any shares of Common Stock otherwise required to be issued pursuant to this
Agreement. 
 9. Legend. The Company may at any time place legends referencing any applicable federal, state or foreign
securities law restrictions on all certificates representing shares of Common Stock issued pursuant to this Agreement. The Participant shall, at the request of the Company, promptly present to the Company any and all certificates representing shares
of Common Stock acquired pursuant to this Agreement in the possession of the Participant in order to carry out the provisions of this Section 9. 

10. Securities Representations. This Agreement is being entered into by the Company in reliance upon the following express
representations and warranties of the Participant. The Participant hereby acknowledges, represents and warrants that: 
 (a) The Participant
has been advised that the Participant may be an “affiliate” within the meaning of Rule 144 under the Securities Act and in this connection the Company is relying in part on the Participant’s representations set forth in this
Section 10. 
 (b) If the Participant is deemed an affiliate within the meaning of Rule 144 of the Securities Act, the shares of Common
Stock issuable hereunder must be held indefinitely unless an exemption from any applicable resale restrictions is available or the Company files an additional registration statement (or a “re-offer prospectus”) with regard to such shares
of Common Stock and the Company is under no obligation to register such shares of Common Stock (or to file a “re-offer prospectus”). 

(c) If the Participant is deemed an affiliate within the meaning of Rule 144 of the Securities Act, the Participant understands that
(i) the exemption from registration under Rule 144 will not be available unless (A) a public trading market then exists for the Common Stock of the Company, (B) adequate information concerning the Company is then available to the
public, and (C) other terms and conditions of Rule 144 or any exemption therefrom are complied with, and (ii) any sale of the shares of Common Stock issuable hereunder may be made only in limited amounts in accordance with the terms and
conditions of Rule 144 or any exemption therefrom. 
 11. Entire Agreement; Amendment. This Agreement, together with the Plan,
contains the entire agreement between the parties hereto with respect to the subject matter contained herein, and supersedes all prior agreements or prior understandings, whether written or oral, between the parties relating to such subject matter.
This Agreement may be modified or amended by a writing signed by both the Company and the Participant. 
 12. Notices. Any
notice hereunder by the Participant shall be given to the Company in writing and such notice shall be deemed duly given only upon receipt thereof by the General Counsel of the Company. Any notice hereunder by the Company shall be given to the
Participant in writing and such notice shall be deemed duly given only upon receipt thereof at such address as the Participant may have on file with the Company. 

  
 6 

 13. No Right to Employment. Any questions as to whether and when there has been a
Termination and the cause of such Termination shall be determined in the sole discretion of the Board. Nothing in this Agreement shall interfere with or limit in any way the right of the Company, its Subsidiaries or its Affiliates to terminate the
Participant’s employment or service at any time, for any reason and with or without Cause. 
 14. Transfer of Personal
Data. The Participant authorizes, agrees and unambiguously consents to the transmission by the Company (or any Subsidiary) of any personal data information related to the RSUs awarded under this Agreement for legitimate business purposes
(including, without limitation, the administration of the Plan). This authorization and consent is freely given by the Participant. 
 15.
Compliance with Laws. The grant of RSUs and the issuance of shares of Common Stock hereunder shall be subject to, and shall comply with, any applicable requirements of any foreign and U.S. federal and state securities laws, rules and
regulations (including, without limitation, the provisions of the Securities Act, the Exchange Act and in each case any respective rules and regulations promulgated thereunder) and any other law, rule regulation or exchange requirement applicable
thereto. The Company shall not be obligated to issue the RSUs or any shares of Common Stock pursuant to this Agreement if any such issuance would violate any such requirements. As a condition to the settlement of the RSUs, the Company may require
the Participant to satisfy any qualifications that may be necessary or appropriate to evidence compliance with any applicable law or regulation. 

16. Binding Agreement; Assignment. This Agreement shall inure to the benefit of, be binding upon, and be enforceable by the
Company and its successors and assigns. The Participant shall not assign (except in accordance with Section 6 hereof) any part of this Agreement without the prior express written consent of the Company. 

17. Headings. The titles and headings of the various sections of this Agreement have been inserted for convenience of reference
only and shall not be deemed to be a part of this Agreement. 
 18. Signatures. This Agreement is shall be made out in 2 (two)
original copies, one for each of the Parties. All original copies hereof are identical and legally equal. 
 19. Further
Assurances. Each party hereto shall do and perform (or shall cause to be done and performed) all such further acts and shall execute and deliver all such other agreements, certificates, instruments and documents as either party hereto
reasonably may request in order to carry out the intent and accomplish the purposes of this Agreement and the Plan and the consummation of the transactions contemplated thereunder. 

20. Severability. The invalidity or unenforceability of any provisions of this Agreement in any jurisdiction shall not affect
the validity, legality or enforceability of the remainder of this Agreement in such jurisdiction or the validity, legality or enforceability of any provision of this Agreement in any other jurisdiction, it being intended that all rights and
obligations of the parties hereunder shall be enforceable to the fullest extent permitted by law. 
 21. Acquired Rights. The
Participant acknowledges and agrees that: (a) the Company may terminate or amend the Plan at any time; (b) the Award of RSUs made under this Agreement is completely independent of any other award or grant and is made at the sole

  
 7 

 
discretion of the Company; (c) no past grants or awards (including, without limitation, the RSUs awarded hereunder) give the Participant any right to any grants or awards in the future
whatsoever; and (d) any benefits granted under this Agreement are not part of the Participant’s ordinary salary, and shall not be considered as part of such salary in the event of severance, redundancy or resignation. 

[Remainder of Page Intentionally Left Blank] 

  
 8 

 IN WITNESS WHEREOF, the parties hereto have executed this Agreement as of the date first
written above. 
  

			
	ATENTO S.A.
		
	By:	 	  

		
	Name:	 	  

		
	Title:	 	  

	
	PARTICIPANT
	
	  

		
	Name:	 	  

  
 9 

 EXHIBIT A 

ATENTO S.A. 
 EMPLOYEE
NON-COMPETE AGREEMENT 
 This Employee Non-compete Agreement (this “Agreement”) is entered into by and between Atento
S.A., (the “Company”) on behalf of itself, its subsidiaries and other corporate affiliates (collectively referred to herein as the “Company Group,” and each, a “Company Group Member”), and [—] (the “Employee”) as of [•], 2014 (the “Effective Date”). 

Pursuant to the terms of the [Performance Restricted Stock Unit Agreement and the Time Restricted Stock Unit Agreement, in each case, dated as
of [•], 2014, by and between the Company and the Employee (the “RSU Grant Agreements”)]1, and in consideration thereof and of the Employee’s [continued] employment with
any Company Group Member, as well as good and valuable consideration, the receipt of which the Employee hereby acknowledges to be sufficient consideration for the Employee’s obligations hereunder, the Company and the Employee hereby agree as
follows: 
  

	1.	CONFIDENTIALITY. During the course of the Employee’s employment with the relevant Company Group Member, the Employee will have access to Confidential Information. For purposes of this Agreement,
“Confidential Information” means all data, information, ideas, concepts, discoveries, trade secrets, inventions (whether or not patentable or reduced to practice), innovations, improvements, know-how, developments, techniques,
methods, processes, treatments, drawings, sketches, specifications, designs, plans, patterns, models, plans and strategies, and all other confidential or proprietary information or trade secrets in any form or medium (whether merely remembered or
embodied in a tangible or intangible form or medium) whether now or hereafter existing, relating to or arising from the past, current or potential business, activities and/or operations of the Company Group, including, without limitation, any such
information relating to or concerning finances, sales, marketing, advertising, transition, promotions, pricing, personnel, customers, suppliers, vendors, raw partners and/or competitors. The Employee understands that the above list is not
exhaustive, and that Confidential Information also includes other information that is marked or otherwise identified as confidential or proprietary, or that would otherwise appear to a reasonable person to be confidential or proprietary in the
context and circumstances in which the information is known or used. The Employee agrees that the Employee shall not, directly or indirectly, use, make available, sell, disclose or otherwise communicate to any person, other than in the course of the
Employee’s assigned duties and for the benefit of the Company Group, either during the period of the Employee’s employment or at any time thereafter, any Confidential Information or other confidential or proprietary information received
from third parties subject to a duty on any Company Group Member’s part to maintain the confidentiality of such information, and to use such information only for certain limited purposes, in each case, which shall have been obtained by the
Employee during the Employee’s employment by any Company Group Member (or any relevant predecessor). The foregoing shall not apply to information that (i) was known to the public prior to its disclosure to the Employee; (ii) becomes
generally known to the public subsequent to 

  

	1 	Modify as necessary. 

  
 10 

	 	
disclosure to the Employee through no wrongful act of the Employee or any representative of the Employee; or (iii) the Employee is required to disclose by applicable law, regulation or legal
process (provided that the Employee provides the Company with prior notice of the contemplated disclosure and cooperates with the Company at its expense in seeking a protective order or other appropriate protection of such information). The
terms and conditions of this Agreement shall remain strictly confidential, and the Employee hereby agrees not to disclose the terms and conditions hereof to any person or entity, other than immediate family members, legal advisors or personal tax or
financial advisors, or prospective future employers solely for the purpose of disclosing the limitations on the Employee’s conduct imposed by the provisions of this Section 1 who, in each case, agree to keep such information
confidential. 

  

	2.	NONCOMPETITION. The Employee acknowledges that (i) the Employee performs services of a unique nature for the Company Group that are irreplaceable, and that the Employee’s performance of such services to
a competing business will result in irreparable harm to the Company Group, (ii) the Employee has had and will continue to have access to Confidential Information which, if disclosed, would unfairly and inappropriately assist in competition
against the Company Group, (iii) in the course of the Employee’s employment by a competitor, the Employee would inevitably use or disclose such Confidential Information, (iv) the Company Group has substantial relationships with their
respective customers and the Employee has had and will continue to have access to these customers, (v) the Employee has received and will receive specialized training from the Company Group, and (vi) the Employee has generated and will
continue to generate goodwill for the Company Group in the course of the Employee’s employment. Accordingly, during the Employee’s employment with any Company Group Member and for a period of one (1) year thereafter (the
“Restricted Period”), the Employee agrees that the Employee will not, directly or indirectly, own, manage, operate, control, be employed by (whether as an employee, consultant, independent contractor or otherwise, and whether or not
for compensation) or render services to any person, firm, corporation or other entity, in whatever form, engaged in competition with any Company Group Member or in any other material business in which any Company Group Member is engaged on the date
of termination or in which they have planned, on or prior to such date, to be engaged in on or after such date, in any locale of any country in which any Company Group Member conducts business. Notwithstanding the foregoing, nothing herein shall
prohibit the Employee from being a passive owner of not more than two percent (2%) of the equity securities of a publicly traded corporation engaged in a business that is in competition with the Company Group, so long as the Employee has no
active participation in the business of such corporation. 

  

	3.	NONSOLICITATION; NONINTERFERENCE. 

 (a) During the Restricted Period, the
Employee agrees that the Employee shall not, except in the furtherance of the Employee’s duties pursuant to Employee’s position with the relevant Company Group Member, directly or indirectly, individually or on behalf of any other person,
firm, corporation or other entity, solicit, aid or induce any customer of any Company Group Member to purchase goods or services then sold by any Company Group Member from another person, firm, corporation or other entity or assist or aid any other
persons or entity in identifying or soliciting any such customer. 

  
 11 

 (b) During the Restricted Period, the Employee agrees that the Employee shall
not, except in the furtherance of the Employee’s duties pursuant to Employee’s position with the relevant Company Group Member, directly or indirectly, individually or on behalf of any other person, firm, corporation or other entity,
(A) solicit, aid or induce any employee, representative or agent of the Company Group to leave such employment or retention or to accept employment with or render services to or with any other person, firm, corporation or other entity
unaffiliated with the Company Group or hire or retain any such employee, representative or agent, or take any action to materially assist or aid any other person, firm, corporation or other entity in identifying, hiring or soliciting any such
employee, representative or agent, or (B) interfere, or aid or induce any other person or entity in interfering, with the relationship between the Company Group and any of their respective vendors, joint venturers or licensors. 

(c) An employee or contractor shall be deemed covered by this Section 3 while so employed or retained by any Company Group
Member and for a period of six (6) months thereafter. 
  

	4.	NONDISPARAGEMENT. The Employee agrees not to make negative comments or otherwise disparage any Company Group Member or its officers, directors, employees, shareholders, agents or products other than in the good
faith performance of the Employee’s duties to the relevant Company Group Member while the Employee is employed by any Company Group Member; provided, however, that the foregoing shall not be violated by truthful statements in response to
legal process, required governmental testimony or filings, or administrative or arbitral proceedings (including, without limitation, depositions in connection with such proceedings). 

 

	5.	INVENTIONS. 

 (a) The Employee acknowledges and agrees that all ideas,
methods, inventions, discoveries, improvements, work products, developments, software, know-how, processes, techniques, methods, works of authorship and other work product, whether patentable or unpatentable, (A) that are reduced to practice,
created, invented, designed, developed, contributed to, or improved with the use of any Company Group Member’s resources and/or within the scope of the Employee’s work with the relevant Company Group Member or that relate to the business,
operations or actual or demonstrably anticipated research or development of the Company Group, and that are made or conceived by the Employee, solely or jointly with others, during the term of the Employee’s employment, or (B) suggested by
any work that the Employee performs in connection with the relevant Company Group Member, either while performing the Employee’s duties with such Company Group Member or on the Employee’s own time, shall belong exclusively to the Company
(or its designee), whether or not patent or other applications for intellectual property protection are filed thereon (the “Inventions”). The Employee will keep full and complete written records (the “Records”), in
the manner prescribed by the Company, of all Inventions, and will promptly disclose all Inventions completely and in writing to the Company. The Records shall be the sole and exclusive property of the Company, and the Employee will surrender them
upon the termination of the Employee’s period of employment with, or other service relationship with, the Company Group, or upon the Company’s request. The Employee 

  
 12 

 
irrevocably conveys, transfers and assigns to the Company the Inventions and all patents or other intellectual property rights that may issue thereon in any and all countries, whether during or
subsequent to the Employee’s period of employment with, or other service relationship with, any Company Group Member, together with the right to file, in the Employee’s name or in the name of the Company (or its designee), applications for
patents and equivalent rights (the “Applications”). The Employee will, at any time during and subsequent to the Employee’s period of employment with, or other service relationship with, any Company Group Member, make such
applications, sign such papers, take all rightful oaths, and perform all other acts as may be requested from time to time by the Company to perfect, record, enforce, protect, patent or register the Company’s rights in the Inventions, all
without additional compensation to the Employee from the Company. The Employee will also execute assignments to the Company (or its designee) of the Applications, and give the Company and its attorneys all reasonable assistance (including the giving
of testimony) to obtain the Inventions for the Company’s benefit, all without additional compensation to the Employee from the Company, but entirely at the Company’s expense. 

(b) In addition, the Inventions will be deemed Work for Hire, as such term is defined under the copyright laws of the United
States, on behalf of the Company and the Employee agrees that the Company will be the sole owner of the Inventions, and all underlying rights therein, in all media now known or hereinafter devised, throughout the universe and in perpetuity without
any further obligations to the Employee. If the Inventions, or any portion thereof, are deemed not to be Work for Hire, or the rights in such Inventions do not otherwise automatically vest in the Company, the Employee hereby irrevocably conveys,
transfers and assigns to the Company, all rights, in all media now known or hereinafter devised, throughout the universe and in perpetuity, in and to the Inventions, including, without limitation, all of the Employee’s right, title and interest
in the copyrights (and all renewals, revivals and extensions thereof) to the Inventions, including, without limitation, all rights of any kind or any nature now or hereafter recognized, including, without limitation, the unrestricted right to make
modifications, adaptations and revisions to the Inventions, to exploit and allow others to exploit the Inventions and all rights to sue at law or in equity for any infringement, or other unauthorized use or conduct in derogation of the Inventions,
known or unknown, prior to the date hereof, including, without limitation, the right to receive all proceeds and damages therefrom. In addition, the Employee hereby waives any so-called “moral rights” with respect to the Inventions. To the
extent that the Employee has any rights in the results and proceeds of the Employee’s service to any Company Group Member that cannot be assigned in the manner described herein, the Employee agrees to unconditionally waive the enforcement of
such rights. The Employee hereby waives any and all currently existing and future monetary rights in and to the Inventions and all patents and other registrations for intellectual property that may issue thereon, including, without limitation, any
rights that would otherwise accrue to the Employee’s benefit by virtue of the Employee being an employee of or other service provider of the relevant Company Group Member. 

 

	6.	RETURN OF COMPANY PROPERTY. On the date of the Employee’s termination of employment with the relevant Company Group Member for any reason (or at any time prior thereto at the Company’s request), the
Employee shall return all property belonging to any Company Group Member (including, but not limited to, any Company Group Member-provided laptops, computers, cell phones, wireless electronic mail devices or other equipment, or documents and
property otherwise belonging to a Company Group Member). 

  
 13 

	7.	REASONABLENESS OF COVENANTS. In signing this Agreement, the Employee gives the Company assurance that the Employee has carefully read and considered all of the terms and conditions of this Agreement, including
the restraints imposed herein. The Employee acknowledges that the restraints set forth herein are reasonable and necessary for the protection of legitimate business interests of the Company Group, including (without limitation) the protection of the
Company Group’s goodwill and the Confidential Information. It is agreed by the parties that if any portion of this Agreement is held to be unreasonable, arbitrary or against public policy, these covenants shall be considered to be diminishable
both as to time and geographical area, and each month of the specific period shall be deemed a separate period of time and each square mile shall be deemed a separate geographical area and shall remain effective so long as the same is not otherwise
unreasonable, arbitrary or against public policy. The Employee acknowledges that each of these covenants has a unique, very substantial and immeasurable value to the Company Group and that the Employee has sufficient assets and skills to provide a
livelihood while such covenants remain in force. The Employee further covenants that the Employee will not challenge the reasonableness or enforceability of any of the covenants set forth herein, and that the Employee will reimburse the Company for
all costs (including reasonable attorneys’ fees) incurred in connection with any action to enforce any of the provisions of this Agreement if either the Company prevails on any material issue involved in such dispute or if the Employee
challenges the reasonableness or enforceability of any of the provisions of this Agreement. It is also agreed that each Company Group Member will have the right to enforce all of the Employee’s obligations to such Company Group Member under
this Agreement on the same terms afforded to the Company, and that each such member of the Company Group is expressly contemplated to be a third-party beneficiary hereunder. 

 

	8.	TOLLING. In the event that the Company or any applicable Company Group Member or its successor in interest shall make application to a court of competent jurisdiction for injunctive relief, then and in that
event, the period of the covenants contained herein shall be tolled for a period of time from the commencement of the acts by the Employee that created the claim for injunctive relief and terminating with the date of final adjudication of the claim
for injunctive relief, if granted. 

  

	9.	SURVIVAL OF PROVISIONS. The obligations contained herein shall survive the termination or expiration of the term of the Employee’s employment and shall be fully enforceable thereafter. 

 

	10.	EQUITABLE RELIEF AND OTHER REMEDIES. The Employee acknowledges and agrees that the Company’s and/or, if applicable, any Company Group Member’s remedies at law for a breach or threatened breach of any of
the provisions of this Agreement would be inadequate and, in recognition of this fact, the Employee agrees that, in the event of such a breach or threatened breach, in addition to any remedies at law, the Company (or, if applicable, the relevant
Company Group Member, without posting any bond or other security, shall be entitled to obtain equitable relief in the form of specific performance, a temporary restraining order, a temporary or permanent injunction or any other equitable remedy
which may then be available, without the necessity of showing actual monetary damages. 

  
 14 

	11.	ACKNOWLEDGMENT. The Employee further understands and acknowledges that the amount of the Employee’s compensation and the RSU Grant Agreements are, in part, consideration for the Employee’s obligations
and the Company Group’s rights under this Agreement; that the Employee has no expectation of any additional compensation, royalties or other payment of any kind not otherwise referenced herein in connection herewith; that the Employee will not
be subject to undue hardship by reason of the Employee’s full compliance with the terms and conditions of this Agreement or the any Company Group Member’s enforcement thereof; and that this Agreement is not a contract of employment and
shall not be construed as a commitment by either of the parties to continue an employment relationship for any certain period of time. 

  

	12.	ASSIGNS. The Company may freely assign this Agreement at any time. This Agreement shall inure to the benefit of the Company Group and its successors and assigns. The Employee may not assign this Agreement or any
part hereof. Any purported assignment by the Employee shall be null and void from the initial date of purported assignment. 

  

	13.	GOVERNING LAW; JURISDICTION. This Agreement, the rights and obligations of the parties hereto, and any claims or disputes relating thereto, shall be governed by and construed in accordance with the laws of the
State of [—] (without regard to its choice of law provisions). EACH OF THE PARTIES AGREES TO WAIVE ALL RIGHTS TO TRIAL BY JURY IN ANY PROCEEDING (WHETHER BASED ON CONTRACT, TORT OR
OTHERWISE) ARISING OUT OF OR RELATING TO THIS AGREEMENT OR THE ENFORCEMENT OF, THIS AGREEMENT. 

  

	14.	MODIFICATION AND WAIVER. No provision of this Agreement may be amended or modified unless such amendment or modification is agreed to in writing and signed by the Employee and by the Company. No waiver by either
of the parties of any breach by the other party hereto of any condition or provision of this Agreement to be performed by the other party hereto shall be deemed a waiver of any similar or dissimilar provision or condition at the same or any prior or
subsequent time, nor shall the failure of or delay by either of the parties in exercising any right, power or privilege hereunder operate as a waiver thereof to preclude any other or further exercise thereof or the exercise of any other such right,
power or privilege. 

  

	15.	SEVERABILITY. Should any provision of this Agreement be held by a court of competent jurisdiction to be enforceable only if modified, or if any portion of this Agreement shall be held as unenforceable and thus
stricken, such holding shall not affect the validity of the remainder of this Agreement, the balance of which shall continue to be binding upon the parties with any such modification to become a part hereof and treated as though originally set forth
in this Agreement. 

  

	16.	CAPTIONS. Captions and headings of the sections and paragraphs of this Agreement are intended solely for convenience and no provision of this Agreement is to be construed by reference to the caption or heading of
any section or paragraph. 

  

	17.	COUNTERPARTS. This Agreement may be executed in counterparts, each of which shall be deemed an original, but all of which taken together shall constitute one and the same instrument. 

  
 15 

 IN WITNESS WHEREOF, the parties have executed this Agreement as of the Effective Date above. 

 

			
	COMPANY
		
	Signature:	 	 
		
	Name:	 	 
		
	Title:	 	 
	
	EMPLOYEE
		
	Signature:	 	 
		
	Print Name:

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