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RedHill Biopharma Ltd.
Annual Report 2020

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FY2020 Annual Report · RedHill Biopharma Ltd.
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Table of Contents

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

FORM 20-F

☐

⌧

☐

☐

REGISTRATION STATEMENT PURSUANT TO SECTION 12(b) OR (g) OF THE SECURITIES EXCHANGE ACT OF 1934

ANNUAL REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
For the fiscal year ended December 31, 2020

OR

OR

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

OR

SHELL COMPANY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

Date of event requiring this shell company report ________________

Commission file number 001-35773

RedHill Biopharma Ltd.
(Exact name of Registrant as specified in its charter)

N/A
(Translation of Registrant’s name into English)

Israel
(Jurisdiction of incorporation or organization)

21 Ha’arba’a Street, Tel Aviv 6473921, Israel
(Address of principal executive offices)

Micha Ben Chorin, Chief Financial Officer
21 Ha’arba’a Street, Tel Aviv 6473921, Israel
Tel: 972-3-541-3131; Fax: 972-3-541-3144
(Name, Telephone, E-mail and/or Facsimile number and Address of Company Contact Person)

Securities registered or to be registered pursuant to Section 12(b) of the Act.

Title of class
American Depositary Shares, each representing ten Ordinary
Shares (1)

Trading Symbol(s)
RDHL

Name of each exchange on which registered
NASDAQ Global Market

Ordinary Shares, par value NIS 0.01 per share (2)

RDHL

NASDAQ Global Market

(1) Evidenced by American Depositary Receipts.
(2) Not for trading, but only in connection with the listing of the American Depositary Shares.

Securities registered or to be registered pursuant to Section 12(g) of the Act:

None
(Title of Class)

Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act:

None
(Title of Class)

Indicate the number of outstanding shares of each of the issuer’s classes of capital or common stock as of the close of the period covered by the annual report: 383,981,464 Ordinary Shares

Indicate by check mark if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act.

Yes ☐   No   ⌧

If this report is an annual or transition report, indicate by check mark if the registrant is not required to file reports pursuant to Section 13 or 15(d) of the Securities Exchange Act 1934.

Yes ☐   No   ⌧

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such
shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes ⌧   No   ☐

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter)
during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).

Yes ⌧    No ☐

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer or an emerging growth company. See definition of “accelerated filer and large
accelerated filer” in Rule 12b-2 of the Exchange Act.:

Large Accelerated filer ☐

Accelerated filer ⌧

Non-accelerated filer ☐
Emerging growth company ☐

If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards† provided pursuant to Section 13(a) of the Exchange Act. ☐

† The term "new or revised financial accounting standard" refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.

Indicate by check mark whether the registrant has filed a report on and attestation to its management's assessment of the effectiveness of its internal control over financial reporting under Section
404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report. ⌧

Indicate by check mark which basis of accounting the registrant has used to prepare the financial statements included in this filing:

International Financing Reporting Standards as issued by the International Accounting
Standards Board ⌧   Other ☐

U.S. GAAP ☐

If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow.

If this is an annual report, indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Item 17 [  ] Item 18  [  ]

Yes  ☐    No   ⌧

 
 
 
 
Table of Contents

TABLE OF CONTENTS

IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS
ITEM 1.
OFFER STATISTICS AND EXPECTED TIMETABLE
ITEM 2.
KEY INFORMATION
ITEM 3.
ITEM 4.
INFORMATION ON THE COMPANY
ITEM 4A. UNRESOLVED STAFF COMMENTS
OPERATING AND FINANCIAL REVIEW AND PROSPECTS
ITEM 5.
DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES
ITEM 6.
ITEM 7. MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS
ITEM 8.
ITEM 9.
ITEM 10. ADDITIONAL INFORMATION
ITEM 11. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK
ITEM 12. DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES
ITEM 13. DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES
ITEM 14. MATERIAL  MODIFICATIONS  TO  THE  RIGHTS  OF  SECURITY  HOLDERS  AND  USE  OF

FINANCIAL INFORMATION
THE OFFER AND LISTING

PROCEEDS

[RESERVED]

ITEM 15. CONTROLS AND PROCEDURES
ITEM 16.
ITEM 16A. AUDIT COMMITTEE FINANCIAL EXPERT
ITEM 16B. CODE OF ETHICS
ITEM 16C. PRINCIPAL ACCOUNTANT FEES AND SERVICES
ITEM 16D. EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES.
ITEM 16E. PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS
ITEM 16F. CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT
ITEM 16G. CORPORATE GOVERNANCE
ITEM 16H. MINE SAFETY DISCLOSURE
ITEM 17. FINANCIAL STATEMENTS
ITEM 18. FINANCIAL STATEMENTS
ITEM 19. EXHIBITS
GLOSSARY OF TERMS
EXHIBIT INDEX

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Unless  the  context  otherwise  requires,  all  references  to  “RedHill,”  “we,”  “us,”  “our,”  the  “Company”  and  similar
designations refer to RedHill Biopharma Ltd., a limited liability company incorporated under the laws of the State of Israel,
and  its  direct  and  indirect  subsidiaries,  including  RedHill  Biopharma  Inc.  (“RedHill  U.S.”),  a  wholly-owned  subsidiary
incorporated in Delaware. The term “including” means “including but not limited to”, whether or not explicitly so stated.
The term “NIS” refers to New Israeli Shekels, the lawful currency of the State of Israel, the terms “dollar”, “US$”, “$” or
“U.S.” refer to U.S. dollars, the lawful currency of the United States of America. Our functional and presentation currency
is  the  U.S.  dollar.  Unless  otherwise  indicated,  U.S.  dollar  amounts  herein  (other  than  amounts  originally  receivable  or
payable  in  dollars)  have  been  translated  for  the  convenience  of  the  reader  from  the  original  NIS  amounts  at  the
representative  rate  of  exchange  as  of  March  17,  2021  ($1  =  NIS  3.289).  The  dollar  amounts  presented  should  not  be
construed  as  representing  amounts  that  are  receivable  or  payable  in  dollars  or  convertible  into  dollars,  unless  otherwise
indicated. Foreign currency transactions in currencies other than U.S. dollars are translated in this Annual Report into U.S.
dollars using exchange rates in effect at the date of the transactions.

Unless otherwise indicated or the context requires, the term “therapeutic candidates” refers to investigational drug products
that are still in development and have not been approved by the FDA or other relevant regulatory authority and the term
“commercial products” means products approved by the Food and Drug Administration (“FDA”) that we commercialize or
promote from time to time.

FORWARD-LOOKING STATEMENTS

Some of the statements under the sections entitled “Item 3. Key Information – Risk Factors,” “Item 4. Information on the
Company,”  “Item  5.  Operating  and  Financial  Review  and  Prospects”  and  elsewhere  in  this  Annual  Report  may  include
forward-looking statements. These statements involve known and unknown risks, uncertainties and other factors that may
cause  our  actual  results,  performance  or  achievements  to  be  materially  different  from  any  future  results,  performance  or
achievements  expressed  or  implied  by  the  forward-looking  statements.  In  some  cases,  you  can  identify  forward-looking
statements  by  terms,  including  “anticipates,”  “believes,”  “could,”  “estimates,”  “expects,”  “intends,”  “may,”  “plans,”
“potential,” “predicts,” “projects,” “should,” “will,” “would,” and similar expressions intended to identify forward-looking
statements.  Forward-looking  statements  reflect  our  current  views  with  respect  to  future  events  and  are  based  on
assumptions  and  subject  to  risks  and  uncertainties,  many  of  which  are  beyond  the  Company’s  control  and  cannot  be
predicted  or  quantified.  In  addition,  the  section  of  this  Annual  Report  entitled,  “Item  4.  Information  on  the  Company”,
contains information obtained from independent industry and other sources that we may not have independently validated.
You should not put undue reliance on any forward-looking statements. Unless we are required to do so under U.S. federal
securities laws or other applicable laws, we do not intend to update or revise any forward-looking statements.

Factors  that  could  cause  our  actual  results  to  differ  materially  from  those  expressed  or  implied  in  such  forward-looking
statements include, but are not limited to:

● estimates of our expenses, future revenues, capital requirements and our needs for additional financing;

● our ability to obtain additional financing;

● the commercialization and market acceptance of our commercial products;

● our  ability  to  generate  sufficient  revenues  from  our  commercial  products,  including  obtaining  commercial

insurance and government reimbursement;

● our  ability  to  advance  our  therapeutic  candidates  into  clinical  trials  or  to  successfully  complete  our  preclinical
studies or clinical trials, and to complete the development of such therapeutic candidates and obtain approval for
marketing by the Food and Drug Administration (“FDA”) or other regulatory authorities;

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● our  reliance  on  third  parties  to  satisfactorily  conduct  key  portions  of  our  commercial  operations,  including
manufacturing and other supply chain functions, market analysis services, safety monitoring, regulatory reporting
and sales data analysis and the risk that those third parties may not perform such functions satisfactorily;

● our ability to maintain an appropriate sales and marketing infrastructure;

● our ability to establish and maintain corporate collaborations;

● that our current commercial products or commercial products that we may commercialize or promote in the future
may  be  withdrawn  from  the  market  by  regulatory  authorities  and  our  need  to  comply  with  continuing  laws,
regulations and guidelines to maintain clearances and approvals for those products;

● our exposure to significant drug product liability claims;

● the completion of any postmarketing studies or trials;

● our  ability  to  acquire  products  approved  for  marketing  in  the  U.S.  that  achieve  commercial  success  and  to

maintain our own marketing and commercialization capabilities;

● our  estimates  of  the  markets,  their  size,  characteristics  and  their  potential  for  our  commercial  products  and

therapeutic candidates and our ability to serve those markets;

● the successful commercialization of products we in-license or acquire;

● our inability to enforce claims relating to a breach of a representation and warranty by a counterparty;

● the hiring and continued employment of executives, sales personnel, and contractors;

● our receipt and timing of regulatory clarity and approvals for our commercial products and therapeutic candidates,

and the timing of other regulatory filings and approvals;

● the  initiation,  timing,  progress,  and  results  of  our  research,  development,  manufacturing,  preclinical  studies,
clinical  trials,  and  other  commercial  efforts  and  therapeutic  candidate  development,  as  well  as  the  extent  and
number of additional studies that we may be required to conduct;

● our  ability  to  advance  our  therapeutic  candidates  into  clinical  trials  or  to  successfully  complete  our  preclinical
studies  or  clinical  trials,  including  developing  a  commercial  companion  diagnostic  for  the  detection  of
Mycobacterium avium paratuberculosis (“MAP”);

● our reliance on third parties to conduct key portions of our clinical trials, including data management services and

the risk that those third parties may not perform such functions satisfactorily;

● our reliance on third parties to manufacture and supply our therapeutic candidates and their respective APIs with
the requisite quality and manufacturing standards in sufficient quantities and within the required timeframes and
at an acceptable cost;

● the research, manufacturing, clinical development, commercialization, and market acceptance of our therapeutic

candidates;

● the interpretation of the properties and characteristics of our commercial products or therapeutic candidates and of

the results obtained in research, preclinical studies or clinical trials;

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● the implementation of our business model, strategic plans for our business, commercial products, and therapeutic

candidates;

● heightened attention on the problems associated with opioids;

● the impact of other companies and technologies that compete with us within our industry;

● the  scope  of  protection  we  are  able  to  establish  and  maintain  for  intellectual  property  rights  covering  our
commercial products and therapeutic candidates, including from existing or future claims of infringement, and our
ability to operate our business without infringing or violating the intellectual property rights of others;

● parties from whom we license or acquire our intellectual property defaulting in their obligations toward us;

● the failure by a licensor or a partner of ours to meet their respective obligations under our acquisition, in-license
or other development or commercialization agreements or renegotiate the obligations under such agreements, or if
other events occur that are not within our control, such as bankruptcy of a licensor or a partner;

● our  reliance  on  the  actions  of  third  parties,  including  sublicensors  and  their  other  sublicensees,  to  maintain  our

rights under our in-licenses which are sublicenses;

● the effect of a potential occurrence of patients suffering serious adverse events using investigative drugs under our

Expanded Access Program;

● our  ability  to  implement  network  systems  and  controls  that  are  effective  at  preventing  cyber-attacks,  malware

intrusions, malicious viruses and ransomware threats;

● the effects of the economic and business environment, including unforeseeable events; and

● the impact on our business of the political and security situation in Israel, the U.S. and other places in which we

operate.

Summary of Risk Factors

The following is a summary of some of the principal risks we face. The list below is not exhaustive, and investors

should read the “Risk Factors” section included in “Item 3. Key Information – Risk Factors” in full.

● Our pursuit of treatments for SARS-CoV-2 (the virus that causes COVID-19) infection in patients entails a
high  level  of  uncertainty.  We  have  conducted  limited  testing  of  both  opaganib  and  RHB-107  and  cannot
assure  you  that  either  of  them  will  prove  to  be  a  safe  and  effective  treatment  for  COVID-19  or  will  be
approved for marketing or Emergency Use Authorization by the FDA or other regulatory authorities.

● If we are successful in developing a COVID-19 therapeutic, we may need to devote significant resources to
our manufacturing scale-up and large-scale deployment, including for use by the U.S. or other governments.
If  one  of  our  COVID-19  therapeutic  candidates  is  approved  for  marketing  we  may  also  need  to  devote
significant  resources  to  further  expand  our  U.S.  sales  and  marketing  activities  and  increase  or  maintain
personnel to accommodate sales in the U.S.

● The  ongoing  COVID-19  pandemic  may  adversely  affect  our  business,  revenues,  results  of  operations  and

financial condition.

● Our  current  working  capital  is  not  sufficient  to  commercialize  our  current  commercial  products  or  to
complete the research and development with respect to any or all of our therapeutic candidates. We may need
to raise additional capital to achieve our strategic objectives and to execute our business plans, and our failure

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to  raise  sufficient  capital  or  on  favorable  terms  would  significantly  impair  our  ability  to  fund  the
commercialization  of  our  current  commercial  products,  therapeutic  candidates,  or  the  products  we  may
commercialize or promote in the future, attract development or commercial partners or retain key personnel,
and to fund operations and develop our therapeutic candidates.

● Our long-term capital requirements are subject to numerous risks.

● Our term loan facility imposes significant operating and financial restrictions on us, which may prevent us
from  capitalizing  on  business  opportunities  and  may  restrict  our  operational  flexibility,  and  our  failure  to
comply  with  the  restrictive  covenants  in  our  term  loan  facility  could  have  a  material  adverse  effect  on  our
business.

● We may be unable to generate sufficient cash flow to make the required payments under the term loan facility

or to adhere to other requirements under the term loan facility.

● The indebtedness under our term loan facility is secured by substantially all of the current and future assets of
RedHill  U.S.,  all  of  our  assets  related  in  any  material  respect  to  Talicia®,  and  all  of  the  equity  interests  of
RedHill U.S. As a result of these security interests, such assets would only be available to satisfy claims of
our general creditors or to holders of our equity securities if we were to become insolvent to the extent the
value of such assets exceeded the amount of our indebtedness and other obligations. In addition, the existence
of these security interests may adversely affect our financial flexibility.

● If we or our future development or commercialization partners are unable to obtain or maintain the FDA or
other foreign regulatory clearance and approval for our commercial products or therapeutic candidates, we or
our commercialization partners will be unable to commercialize our current commercial products, products
we may commercialize or promote in the future or our therapeutic candidates, upon approval, if any.

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ITEM 1.          IDENTITY OF DIRECTORS, SENIOR MANAGEMENT AND ADVISERS

Not applicable.

ITEM 2.          OFFER STATISTICS AND EXPECTED TIMETABLE

Not applicable.

ITEM 3.          KEY INFORMATION

A.          Selected Financial Data

Not applicable.

B.          Capitalization and Indebtedness

Not applicable.

C.          Reasons for the Offer and Use of Proceeds

Not applicable.

D.          Risk Factors

You should carefully consider the risks we describe below, in addition to the other information set forth elsewhere in this
Annual Report, including our financial statements and the related notes beginning on page F-1, before you decide to buy
our  securities.  The  risks  and  uncertainties  described  below  in  this  Annual  Report  on  Form  20-F  for  the  year  ended
December 31, 2020, are not the only risks facing us. We may face additional risks and uncertainties not currently known to
us or that we currently deem to be immaterial. Any of the risks described below or incorporated by reference in this Form
20-F,  and  any  such  additional  risks,  could  materially  adversely  affect  our  reputation,  business,  financial  condition  or
results of operations. In such case, you may lose all or part of your original investment.

Risks Related to Our Development of COVID-19 Therapy and COVID-19 Impact on Our Business

Our pursuit of treatments for SARS-CoV-2 (the virus that causes COVID-19) infection in patients entails a high level of
uncertainty.  We  have  conducted  limited  testing  of  both  opaganib  and  RHB-107  and  cannot  assure  you  that  either  of
them will prove to be a safe and effective treatment for COVID-19 or will be approved for marketing or Emergency Use
Authorization by the FDA or other regulatory authorities.

In  response  to  the  global  pandemic  of  COVID-19,  we  are  pursuing  the  study  of  opaganib  and  RHB-107  as  potential
treatments for COVID-19. Following limited testing with opaganib and RHB-107 in human patients with viral infections,
including for SARS-CoV-2 infection (the virus that causes COVID-19)we cannot predict the efficacy of opaganib or RHB-
107,  and  we  may  be  unable  to  provide  a  treatment  that  successfully  treats  COVID-19  and/or  its  symptoms  in  a  timely
manner,  if  at  all.  Furthermore,  even  if  we  successfully  develop  a  viable  therapeutic  candidate,  we  may  encounter
difficulties developing and scaling up manufacturing processes suitable for production of sufficient supply for our clinical
trials  or  for  commercial  use.  Likewise,  we  may  not  be  successful  in  commercializing  any  of  the  treatments  we  are
developing for COVID-19. We are also committing financial resources and personnel to the development of opaganib and
RHB-107  as  potential  treatments  for  COVID-19,  which  may  cause  delays  in  or  otherwise  negatively  impact  our  other
development  programs,  despite  uncertainties  surrounding  the  longevity  and  extent  of  COVID-19  as  a  global  health
concern. Our business could be negatively impacted by our allocation of significant resources to a global health threat that
is unpredictable and could rapidly dissipate or against which our potential treatments, if developed, may not be partially or
fully effective.

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Further, we may take a decision to discontinue the study of opaganib and RHB-107 as potential treatments for COVID-19
for  any  reason,  including  if  additional  parties  are  successful  in  developing  a  more  effective  treatment  or  vaccine  for
COVID-19 or if the pandemic is effectively contained or the risk of SARS-CoV-2 infection is diminished or eliminated or
if other market or business conditions and considerations support such discontinuation before we can successfully complete
clinical development and obtain regulatory approval of opaganib or RHB-107 as a treatment for SARS-CoV-2 infection.
We may be unable to recoup any costs we incur in the evaluation of opaganib and RHB-107 for SARS-CoV-2 infection and
we may never recognize any revenue from the sale of opaganib or RHB-107 to treat COVID-19, even if we do receive one
or more regulatory approvals.

Furthermore, the biotechnology sector is highly competitive and there are numerous companies that are currently pursuing
a treatment for COVID-19 and vaccine for SARS-CoV-2. In particular, there are efforts by public and private entities to
develop  additional  treatments  or  vaccines  as  fast  as  possible.  To  date,  the  FDA  and  other  world  health  regulators  have
authorized emergency use of a number of SARS-CoV-2 vaccines. Other entities have or we expect will announce positive
results  from  clinical  trials  for  additional  SARS-CoV-2  vaccine  candidates.  In  addition,  to  date,  there  have  been  several
drugs  authorized  for  emergency  use  in  treating  COVID-19  patients.  These  and  other  public  and  private  entities  may
develop treatments that are more effective than any we may develop, may develop a COVID-19 treatment that becomes the
standard-of-care  or  at  a  lower  cost  or  earlier  than  we  are  able  to,  or  may  be  more  successful  at  commercializing  their
product,  which  will  reduce  or  eliminate  the  commercial  opportunity  for  our  therapeutic  candidates.  Many  of  these  other
organizations  are  much  larger  than  we  are  and  have  access  to  larger  pools  of  capital,  including  government  grants  and
support,  and  broader  manufacturing  infrastructure.  It  is  possible  that  another  company  or  companies  will  obtain  FDA
approval for COVID-19 treatments before we obtain emergency use authorization or FDA (or other agency) approval (if
ever), in which case, the FDA, the Secretary of the Department of Health and Human Services or other agencies around the
world  may  stop  accepting  applications  for  emergency  use  authorization  in  connection  with  COVID-19.  Even  if  we  do
obtain  emergency  use  authorization  or  FDA  (or  other  agency)  approval  for  our  COVID-19  therapeutic  candidate,  such
authorization will only be effective as long as the public health emergency continues, and the Secretary of the Department
of Health and Human Services or FDA (or other agency) may declare an end to such emergency at any time. Finally, if the
pandemic ends or is sufficiently controlled, patient accruals for clinical trials will likely become difficult, which will have a
material  adverse  effect  on  our  ability  to  complete  the  development  of  our  COVID-19  therapeutic  candidate.  There  are  a
number of uncertainties and risks associated with our development of a COVID-19 therapeutic candidate, and we cannot
guarantee success or profitability and may, instead, face financial and operational hardship as a result of this pursuit.

Government involvement may limit the commercial success of our COVID-19 therapeutic candidate.

The COVID-19 pandemic has been classified as a pandemic by public health authorities, and it is possible that one or more
government  entities  may  take  actions  that  directly  or  indirectly  have  the  effect  of  abrogating  some  of  our  rights  or
opportunities. If we were to develop an anti-viral therapeutic to COVID-19, the economic value of such therapeutic to us
could be limited.

Separately, various government entities, including the U.S. and or other governments, are offering incentives, such as those
we received, grants and contracts to encourage additional investment by commercial organizations into preventative and
therapeutic agents against COVID-19, which may have the effect of increasing the number of competitors and/or providing
advantages  to  competitors.  Accordingly,  there  can  be  no  assurance  that  we  will  be  able  to  successfully  establish  a
competitive market share for our COVID-19 candidates.

If  we  are  successful  in  developing  a  COVID-19  therapeutic,  we  may  need  to  devote  significant  resources  to  our
manufacturing scale-up and large-scale deployment, including for use by the U.S. or other governments. If one of our
COVID-19 therapeutic candidates is approved for marketing we may also need to devote significant resources to further
expand our U.S. sales and marketing activities and increase or maintain personnel to accommodate sales in the U.S.

In the event that the clinical studies of opaganib and/or RHB-107 as a COVID-19 therapeutic candidate are perceived to be
successful,  we  may  need  to  work  toward  the  large-scale  manufacturing  scale-up  and  larger-scale  deployment  of  the
potential  therapeutic  through  a  variety  of  U.S.  government  mechanisms  such  as  an  Expanded  Access  Program  or  an
Emergency Use Authorization program. In this case, we may need to devote significant resources to this program, which
would require diversion of resources from our other programs. In addition, since the path to licensure of any COVID-19

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therapeutic is unclear, if use of the therapeutic is mandated by the U.S. or other government, we may have a widely used
therapeutic in circulation in the U.S. or any another country prior to our full validation of the overall long-term safety and
efficacy profile of our therapeutic. Unexpected safety issues in these circumstances could lead to significant reputational
damage for us and our therapeutic candidates going forward and other issues, including delays in our other programs, the
need for re-design of our clinical trials and the need for significant additional financial resources.

In  addition,  in  the  event  one  of  our  COVID-19  therapeutic  candidates  is  approved  for  marketing  we  may  also  need  to
further expand our sales and marketing activities in the U.S. and increase or maintain personnel to accommodate sales. In
this  case,  we  may  need  to  devote  significant  additional  resources  to  this  program,  which  would  require  diversion  of
additional resources from our other programs.

Since the beginning of 2020, we have entered into several collaborations with leading manufacturers, including with U.S.-
based partners, to expand manufacturing capacity of opaganib for COVID-19 in preparation for potential emergency use
applications and to gradually meet subsequent large-scale demand and distribution that could follow potential emergency
use authorization and/or full marketing approval, if at all. Short-term capacity for finished drug product is anticipated to be
155,000 patient treatments, as we work to continue to build up larger initial annual scale manufacturing capacity to treat an
estimated  2.8  million  patients.  We  cannot  guarantee  that  our  ongoing  efforts  in  relation  to  the  drug  candidates  or  their
manufacturing, including the scale-up of manufacturing will be successful or that we will be able to supply the potential
high demand for opaganib for COVID-19 that could follow potential emergency use authorization and/or full marketing
approval, if at all. The exercise by the U.S. government may also adversely affect our ability to supply sufficient quantities
of opaganib. See “ – The development of opaganib has been supported by government-funded programs and thus may be
subject  to  federal  regulations  such  as  “march-in”  rights  and  certain  reporting  requirements,  and  compliance  with  such
regulations may limit our exclusive rights and our ability to contract with manufacturers” below.

The development of opaganib has been supported by government-funded programs and thus may be subject to federal
regulations such as “march-in” rights and certain reporting requirements, and compliance with such regulations may
limit our exclusive rights and our ability to contract with manufacturers.

Our intellectual property rights to opaganib, which we in-licensed from Apogee, have been generated through the use of
U.S.  federal  and  state  government  funding  and  are  therefore  subject  to  certain  federal  regulations.  As  a  result,  the  U.S.
government may have certain rights to intellectual property embodied in opaganib pursuant to the Bayh-Dole Act of 1980,
or  the  Bayh-Dole  Act.  These  U.S.  government  rights  include  a  non-exclusive,  non-transferable,  irrevocable  worldwide
license  to  use  inventions  for  any  governmental  purpose.  In  addition,  the  U.S.  government  has  the  right,  under  certain
limited  circumstances,  to  require  the  licensor  to  grant  exclusive,  partially  exclusive  or  non-exclusive  licenses  to  any  of
these inventions to a third party if it determines that (i) adequate steps have not been taken to commercialize the invention,
(ii) government action is necessary to meet public health or safety needs or (iii) government action is necessary to meet
requirements  for  public  use  under  federal  regulations  (also  collectively  referred  to  as  “march-in  rights”).  The  U.S.
government  also  has  the  right  to  take  title  to  these  inventions  if  the  licensor  fails  to  disclose  the  invention  to  the
government or fails to file an application to register the intellectual property within specified time limits. These rights of
the  government  may  affect  us  even  though  the  U.S.  government  has  not  previously  contacted  us  with  respect  to  these
intellectual property rights. Any exercise by the government of such rights could harm our competitive position, business,
financial  condition,  results  of  operations  and  prospects.  Intellectual  property  generated  under  a  government-funded
program  is  also  subject  to  certain  reporting  requirements,  compliance  with  which  may  require  us  to  expend  substantial
resources.

In addition, the U.S. government requires that any products embodying any of these inventions or produced through the use
of  any  of  these  inventions  be  manufactured  substantially  in  the  U.S.  The  manufacturing  preference  requirement  can  be
waived if the owner of the intellectual property can show that reasonable but unsuccessful efforts have been made to grant
licenses on similar terms to potential licensees that would be likely to manufacture substantially in the U.S. or that under
the circumstances domestic manufacture is not commercially feasible. This preference for having products covered by such
intellectual  property  be  substantially  manufactured  in  the  U.S.  may  limit  our  ability  to  contract  with  non-U.S.  product
manufacturers or even U.S. product manufacturers whose manufacturing capacity is offshore.

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The  ongoing  COVID-19  pandemic  may  adversely  affect  our  business,  revenues,  results  of  operations  and  financial
condition.

Outbreaks of epidemic, pandemic or contagious diseases, such as COVID-19, may adversely affect our business, revenues,
financial  condition  and  results  of  operations.  In  March  2020,  the  World  Health  Organization  declared  the  outbreak  of
SARS-CoV-2  a  global  pandemic,  and  the  global  spread  of  the  novel  coronavirus  resulted  in  government-imposed
quarantines,  travel  restrictions  and  other  public  health  safety  measures  in  the  United  States,  Israel,  and  other  affected
countries. The various precautionary measures taken by many governmental authorities around the world in order to limit
the spread of SARS-CoV-2 have and may continue to have an adverse effect on the global markets and its economy and
demand  for  pharmaceutical  products,  including  on  the  availability  and  pricing  of  employees,  resources,  materials,
manufacturing  and  delivery  efforts  and  other  aspects  of  the  global  economy.  The  spread  of  this  pandemic  has  caused
significant volatility and uncertainty in U.S. and international markets and has resulted in increased risks to our operations.

Specifically, we are monitoring a number of risks that have or may affect our business related to this pandemic, including
the following:

● Commercial  Operations:  An  extended  pandemic  could  have  a  material  adverse  effect  on  sales  of  our
commercial products. We have experienced decreased commercial activities, which have affected the sales of
some  of  our  commercial  products  due  to  slower  initiation  of  some  promotional  activities  associated  with  a
significant decrease in in-clinic patient visits, tests and treatments and the impact on our sales force’s ability
to  engage  with  healthcare  providers  in  an  in-person  setting,  cancellation  of  events  such  as  industry
conferences  and  limited  local  and  international  travel.  In  addition,  there  may  be  a  negative  impact  on  our
business as a result of COVID-19 within our commercial organization, including our sales force. The ability
to successfully commercialize Movantik® Aemcolo® and Talicia® depends on in-clinic patient visits and the
availability  of  diagnostics,  both  of  which  have  been  negatively  affected  by  the  pandemic.  In  addition,  the
significant  decrease  in  travel  has  significantly  reduced  the  demand  and  sales  of  Aemcolo®  for  travelers’
diarrhea.  We  expect  the  decreased  level  of  demand  and  sales  of  Aemcolo®  to  continue  over  the  coming
quarters due to the effects of the pandemic.

● Supply Chain: To date, there have been no significant disruptions to our supply chain, and we currently have
sufficient supply of commercial products on hand to meet U.S. commercial demand. However, an extended
duration of this pandemic could result in broad supply disruptions and difficulty in finding alternative sources
in  the  future  which  may  adversely  affect  our  ability  to  distribute  certain  of  our  commercial  products  for
commercial  supply  and  our  therapeutic  candidates  for  clinical  supply.  For  example,  quarantines,  shelter-in-
place and similar government orders, travel restrictions and health impacts of the COVID-19 pandemic could
impact the availability or productivity of personnel at third-party manufacturers, distributors, freight carriers
and other necessary components of our supply chain. In addition, there may be unfavorable changes in the
availability or cost of raw materials, intermediates and other materials necessary for production, which may
result in disruptions in our supply chain;

● Clinical Trials:  The  pandemic  has  adversely  affected  and  may  continue  to  adversely  affect  our  clinical  and
preclinical  trials,  including  our  ability  to  initiate  and  complete  our  clinical  and  preclinical  trials  within  the
anticipated timelines, and delays or difficulties in enrolling patients in our clinical trials and recruiting clinical
site  investigators  and  clinical  site  staff.  Interruption  of  key  clinical  trial  activities,  such  as  clinical  trial  site
data  monitoring,  due  to  limitations  on  travel  imposed  or  recommended  by  government  officials  or  entities,
employers  and  others  or  interruption  of  clinical  trial  patient  visits  and  study  procedures  (particularly  any
procedures that may be deemed non-essential), may impact the completeness of clinical trial data and clinical
study  endpoints.  The  current  pressure  on  medical  systems  and  the  prioritization  of  healthcare  resources
toward  the  COVID-19  pandemic  have  also  resulted  in  interruptions  in  data  collection  and  submissions  for
certain  clinical  trials  and  delayed  starts  for  certain  planned  studies.  As  a  result,  our  anticipated  filing  and
marketing timelines may be adversely impacted. For example, the initiation of the Phase 3 study with RHB-
204 in first-line pulmonary NTM infections was deferred by two quarters to the fourth quarter of 2020.

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-

In  addition,  we  may  be  unable  to  meet  the  timelines  and  milestones  established  for  the  contemplated
postmarketing studies we are required to conduct for Aemcolo®, in which case we could be subject to
FDA  enforcement  actions  and  civil  monetary  penalties,  among  others,  unless  the  FDA  agrees  to  an
extension of the timelines and milestones.

Our clinical trials can also be adversely affected by the reduction or diversion of healthcare resources away
from the conduct of clinical trials, including the diversion of hospitals serving as our clinical trial sites and
hospital staff supporting the conduct of our clinical trial. Any delays or interruption of our clinical trials could
have  an  adverse  effect  on  our  development  efforts  of  our  therapeutic  candidates,  and  failure  to  fulfill  any
postmarketing commitments could subject us to FDA enforcement actions or result in our breach of certain
license agreements and cause us to lose our rights thereunder.

● Regulatory Reviews: The operations of the FDA or other regulatory agencies may be adversely affected. We
may also experience delays in necessary interactions with regulatory authorities around the world, including
with respect to any anticipated filings.

Additionally, because our corporate headquarters are in Israel while our commercial office is in the U.S., there is additional
risk in our ability as a company to control the activities occurring in the U.S., due to the geographic separation within our
company.

Assessment of the complete extent of the impact of COVID-19 on our results will depend on future developments, which
are  highly  uncertain  and  cannot  be  predicted,  including  new  information  that  may  emerge  concerning  the  severity  of
COVID-19  and  the  actions  to  contain  COVID-19  or  treat  its  impact,  among  others.  The  continuation  of  the  COVID-19
pandemic could materially disrupt our business and operations and have an adverse effect on the global markets and global
economy generally, including on the availability and cost of employees, resources, materials, manufacturing and delivery
efforts, and other aspects of the economy.

Risks Related to Our Business

We have a history of operating losses. We may continue to incur significant losses in the coming years.

From our incorporation in 2009 until establishment of our commercial presence in the U.S., we focused primarily on the
development  and  acquisition  of  late-stage  clinical  therapeutic  candidates,  and  since  we  established  our  commercial
presence in the U.S., we have focused primarily on the acquisition and commercialization or promotion of products in the
U.S. Following the launch of Talicia®  in  the  first  quarter  of  2020  in  the  U.S.  and  the  acquisition  of  Movantik® in April
2020,  we  have  recorded  meaningful  revenues  from  our  products;  however,  there  is  no  assurance  that  we  will  be  able  to
generate substantial positive cash flow or be profitable in the future.

We plan to further fund our future operations through commercialization and out-licensing of our therapeutic candidates,
commercialization  of  in-licensed  or  acquired  products  and  raising  additional  capital  through  equity  or  debt  financing  or
through non-dilutive financing. Our current cash resources are not sufficient to complete the research and development of
all  of  our  therapeutic  candidates  and  to  fully  support  our  commercial  operations  until  generation  of  sustainable  positive
cash  flows.  We  expect  that  we  will  incur  additional  losses  as  we  continue  to  focus  our  resources  on  advancing  the
development  of  our  therapeutic  candidates,  as  well  as  advancing  our  commercial  operations,  based  on  a  prioritized  plan
that may result in negative cash flows from operating activities.

Most  of  our  therapeutic  candidates  are  in  late-stage  clinical  development.  All  of  our  therapeutic  candidates  will  require
additional clinical trials before we can obtain the regulatory approvals in order to initiate commercial sales of them, if at
all. We have incurred losses since inception, principally as a result of research and development, selling, marketing, and
business development, and general and administrative expenses in support of our operations. We experienced net losses of
approximately $76.2 million in 2020, $42.3 million in 2019 and $38.8 million in 2018. As of December 31, 2020, we had
an accumulated deficit of approximately $280.3 million. Our ability to generate sufficient revenues to sustain our business
operations in accordance with our plan and to achieve profitability depends mainly upon our ability, alone or with others, to
successfully commercialize or promote our current commercial products and products that we may acquire or for which we
may acquire commercialization rights in the future, develop our therapeutic candidates, obtain the required

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regulatory approvals in various territories. We may be unable to achieve any or all of these goals with regard to our current
commercial products, our therapeutic candidates or products we may commercialize or promote in the future. As a result,
we may never achieve sufficient revenues to sustain our business operations in accordance with our plan or be profitable.

Our limited operating history makes it difficult to evaluate our business and prospects.

We have limited operating history, and our operations to date have been limited primarily to certain commercialization and
promotion  of  products  in  the  U.S.,  acquiring  and  in-licensing  therapeutic  candidates  and  rights  to  commercialize  or
promote  products  in  the  U.S.,  research  and  development,  raising  capital  and  recruiting  scientific,  commercial  and
management personnel, and third-party partners. Talicia® is our first and only product that was developed internally and
approved for marketing by the FDA. We generated meaningful net revenues for the year ended December 31, 2020, for the
first time since our inception following the launch of Talicia® in the first quarter of 2020 in the U.S. and the acquisition of
Movantik®  in  April  2020.  In  addition,  besides  RHB-106  which  we  previously  out-licensed  to  a  third  party,  and  besides
Talicia®,  we  have  limited  experience  achieving  regulatory  approval  for  out-licensing  our  therapeutic  candidates.
Consequently, any predictions about our future performance may not be accurate, and we may not be able to fully assess
our ability to commercialize our current commercial products or ones we may acquire or develop in the future, complete
the  development  or  obtain  regulatory  approval  for  our  current  and  future  therapeutic  candidates  or  obtain  regulatory
approvals,  reimbursement  by  third-party  payors,  achieve  market  acceptance  or  competitive  pricing  of  our  current
commercial products or products that we may commercialize or promote in the future.

Our  current  working  capital  is  not  sufficient  to  commercialize  our  current  commercial  products  or  to  complete  the
research  and  development  with  respect  to  any  or  all  of  our  therapeutic  candidates.  We  may  need  to  raise  additional
capital to achieve our strategic objectives and to execute our business plans, and our failure to raise sufficient capital or
on  favorable  terms  would  significantly  impair  our  ability  to  fund  the  commercialization  of  our  current  commercial
products, therapeutic candidates, or the products we may commercialize or promote in the future, attract development
or commercial partners or retain key personnel, and to fund operations and develop our therapeutic candidates.

As  of  December  31,  2020,  we  had  cash,  cash  equivalents,  short-term  investments  and  restricted  cash  of  approximately
$46.0 million, and as of December 31, 2019, we had cash, cash equivalents and short-term investments of approximately
$48.0 million. Our restricted cash as of December 31, 2020, was $16 million as required by our credit agreement with HCR
Collateral Management, LLC (“HCRM”). We have funded our operations primarily through public and private offerings of
our securities, through strategic investments and our credit agreement with HCRM (see “– Our term loan facility imposes
significant  operating  and  financial  restrictions  on  us,  which  may  prevent  us  from  capitalizing  on  business  opportunities
and may restrict our operational flexibility, and our failure to comply with the restrictive covenants in our term loan facility
could have a material adverse effect on our business.”). We will need to raise additional capital to achieve our strategic
objectives of commercializing our current commercial products and other products that we may commercialize or promote
in  the  future  and  acquiring,  in-licensing  and  developing  therapeutic  candidates.  We  plan  to  fund  our  future  operations
through  commercialization  of  Movantik®,  Talicia®  and  Aemcolo®,  out-licensing  of  our  therapeutic  candidates  and
commercialization of in-licensed or acquired products, and we will also need to raise additional capital through equity or
debt financing or non-dilutive financing. We are not yet certain of the financial impact of our commercialization activities,
and  the  amounts  we  raise  may  not  be  sufficient  to  complete  the  research  and  development  of  all  of  our  therapeutic
candidates.

We  generated  meaningful  net  revenues  for  the  year  ended  December  31,  2020,  for  the  first  time  since  our  inception;
however, our business is not yet profitable. As we plan to continue expending funds to commercialize Movantik®, Talicia®
and Aemcolo®, and acquire additional products and therapeutic candidates, and in research and development, we will need
to raise additional capital in the future through equity or debt financing, non-dilutive financing or pursuant to development
or  commercialization  agreements  with  third  parties  with  respect  to  particular  therapeutic  candidates  and  commercial
products approved for sale in the U.S. However, we cannot be certain that we will be able to raise capital on commercially
reasonable terms or at all, or that our actual cash requirements will not be greater than anticipated. We may have difficulty
raising  needed  capital  or  securing  development  or  commercialization  partners  in  the  future  as  a  result  of,  among  other
factors,  unsuccessful  commercialization  of  Movantik®,  Talicia®  Aemcolo®  or  products  that  we  may  commercialize  or
promote  in  the  future,  as  well  as  the  inherent  business  risks  associated  with  our  Company,  our  current  commercial
products, products that we may commercialize or promote in the future, our therapeutic candidates, and present and future
market

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conditions. To the extent we are able to generate meaningful revenues from our current and future commercial products, we
may still need to raise capital because the revenues from our current and future commercial products may not be sufficient
to cover all of our operating expenses and may not be sufficient to cover our commercial operations expenses. In addition,
global and local economic conditions may make it more difficult for us to raise needed capital or secure a development or
commercialization partner in the future and may impact our liquidity. If we are unable to obtain sufficient future financing,
we  may  be  forced  to  delay,  reduce  the  scope  of,  or  eliminate  one  or  more  of  our  commercialization  programs  for  our
current  commercial  products  and  products  that  we  may  commercialize  or  promote  in  the  future,  or  research  and
development programs for our therapeutic candidates, any of which may have an adverse effect on our reputation, business,
financial condition or results of operations. Moreover, to the extent we are able to raise capital through the issuance of debt
or equity securities, it could result in substantial dilution to existing shareholders.

Our long-term capital requirements are subject to numerous risks.

Our long-term capital requirements are expected to depend on many potential factors, including but not limited to:

● the  progress,  success,  and  cost  of  our  clinical  trials  and  research  and  development  programs,  including

manufacturing;

● the number and type of commercial products we commercialize or are in the process of launching;
● our  ability  to  successfully  commercialize  our  current  commercial  products  and  products  that  we  may
commercialize  or  promote  in  the  future,  including  through  securing  commercialization  agreements  with  third
parties and favorable pricing and market share or through our own commercialization capabilities;

● the existence and entrance of generics into the market, including entrances into the market as a result of adverse
outcomes in Abbreviated New Drug Application (“ANDA”) litigation, that could compete with our products and
erode  the  profitability  of  our  commercial  products  or  products  that  we  may  commercialize  or  promote  in  the
future;

● the number and type of therapeutic candidates in development;
● our  ability  to  successfully  complete  our  clinical  trials  and  research  and  development  programs,  including
recruitment and completion of relevant pediatric and oncology studies, since the pediatric population and the very
advanced disease state and poor prognosis of the oncology patients in our oncology studies make it particularly
difficult to recruit and successfully treat the patients, and to successfully complete the studies;

● the identification and acquisition of additional therapeutic candidates and commercial products;
● the  costs,  timing,  and  outcome  of  regulatory  review  and  obtaining  regulatory  clarity  and  approval  of  our

therapeutic candidates and addressing regulatory and other issues that may arise post-approval;

● the costs of enforcing our issued patents and defending intellectual property-related claims;
● the  costs  of  manufacturing,  developing  and  maintaining  sales,  marketing,  and  distribution  channels  for  our

commercial products;

● our  consumption  of  available  resources,  especially  at  a  more  rapid  consumption  than  currently  anticipated,

resulting in the need for additional funding sooner than anticipated;

● our ability to satisfy our obligations under our credit agreement with HCRM; and
● the amount and frequency of any milestone or royalty payments for which we are responsible.

Risks Related to Our Indebtedness

Our  term  loan  facility  imposes  significant  operating  and  financial  restrictions  on  us,  which  may  prevent  us  from
capitalizing  on  business  opportunities  and  may  restrict  our  operational  flexibility,  and  our  failure  to  comply  with  the
restrictive covenants in our term loan facility could have a material adverse effect on our business.

On February 23, 2020, we, through our wholly-owned U.S. subsidiary, RedHill U.S., entered into a credit agreement and
certain  security  documents  with  HCRM  for  up  to  $115  million  in  a  non-dilutive,  six-year  term  loan  facility.  Under  the
terms of the term loan facility, RedHill U.S. borrowed $30 million to support our commercial operations and borrowed an
additional $50 million under the term loan facility to fund the acquisition of rights to Movantik® from AstraZeneca. The
borrowings under the term loan facility are secured by a first priority lien on substantially all of the current and future

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assets of our wholly-owned U.S. subsidiary, RedHill U.S., all of our assets related in any material respect to Talicia®, and
all of the equity interests of RedHill U.S.

Our  term  loan  facility  contains  a  number  of  restrictive  covenants  that  impose  financial  and  operating  restrictions  on  us,
including our ability to:

● create liens;
● make certain investments;
● incur, assume or guarantee indebtedness;
● make restricted payments, including paying dividends and making certain acquisitions;
● merge, consolidate, sell or otherwise dispose of substantially all our assets;
● enter into transactions with affiliates and insiders;
● enter into sale and leaseback transactions;
● enter into agreements that restrict the ability of any persons to make payments to us or RedHill U.S.;
● prepay other indebtedness;
● dispose of assets;
● terminate, or alter the responsibilities of, certain executive officers; and
● permit net sales to drop below a certain threshold.

Our term loan facility also contains a number of other covenants regarding our commercial operations, including covenants
that require us to maintain a minimum cash balance at all times and to operate our business with respect to Talicia® in a
manner agreed upon with HCRM, including maintaining a certain number of sale representatives.

Our ability to comply with the various covenants under the term loan facility may be affected by events beyond our control,
and we may not be able to continue to meet the covenants. Failure to comply with such covenants could result in an event
of  default  that,  as  the  term  loan  facility  provides  us  with  limited  or  no  opportunity  to  cure  certain  such  failures,  if  not
waived,  could  result  in  the  acceleration  of  all  our  indebtedness  under  our  term  loan  facility.  Our  term  loan  facility  also
includes various cross-default provisions with respect to our other indebtedness and our commercial agreements. If HCRM
accelerates  the  indebtedness  under  the  terms  of  the  term  loan  facility,  we  may  not  have  sufficient  funds  to  repay  our
existing debt. If we are unable to repay those amounts, HCRM could proceed against the collateral granted to it to secure
such indebtedness, which could have a material adverse effect on our reputation, business, financial condition or results of
operations.

Our  term  loan  facility  and  the  restrictive  covenants  contained  in  our  term  loan  facility  could  also  have  important
consequences  on  our  financial  position  and  results  of  operations,  including  increasing  our  vulnerability  to  increases  in
interest rates because the debt under our loan agreement bears interest at variable rates. In addition, our term loan facility
indebtedness uses LIBOR as a benchmark for establishing the interest rate.

The  most  popular  LIBOR  indices  will  be  phased  out  by  the  end  of  June  2023.  It  is  unclear  whether  new  methods  of
calculating  LIBOR  will  be  established  or  if  alternative  benchmark  reference  rates  will  be  adopted.  The  replacement  of
LIBOR  with  an  alternative  benchmark  reference  rate  may  adversely  affect  interest  rates  and  result  in  higher  borrowing
costs  for  us  under  current  or  future  credit  agreements.  This  could  adversely  affect  our  liquidity  and  financial  condition,
results of operations, and ability to acquire debt financing. We cannot predict the effect of the elimination of LIBOR or the
establishment and use of alternative benchmark reference rates and the corresponding effects of our cost of capital.

We may be unable to generate sufficient cash flow to make the required payments under the term loan facility.

Making the required payments under our loan term facility will require a significant amount of cash. Our ability to generate
sufficient cash depends on numerous factors beyond our control, and our business may not generate sufficient cash flow
from  the  sale  of  our  commercial  products.  Our  ability  to  make  the  required  payments  under  our  term  loan  facility  will
depend on our ability to generate cash in the future. To some extent, this is subject to general economic, market, financial,
competitive,  regulatory  and  other  factors  that  are  beyond  our  control.  See  "  -  The  ongoing  COVID-19  pandemic  may
adversely affect our business, revenues, results of operations and financial condition."

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If our cash flow and capital resources are insufficient to make the required payments under our term loan facility, we may
be forced to reduce or delay the incurrence of expenses, sell assets, seek additional capital or restructure or refinance our
term loan facility. These alternative measures may not be successful and may not permit us to meet our scheduled payment
obligations. Our ability to restructure or refinance our debt will depend on the market conditions and our financial position
at such time. Any refinancing of our debt could be at higher interest rates and may require us to comply with more onerous
covenants,  which  could  further  restrict  our  business  operations.  If  we  are  unable  to  restructure  or  refinance  our
indebtedness, HCRM may accelerate the indebtedness, and if we are unable to repay those amounts, HCRM could proceed
against  the  collateral  granted  to  it  to  secure  such  indebtedness,  which  would  have  a  material  adverse  effect  on  our
reputation, business, financial condition or results of operations.

The indebtedness under our term loan facility is secured by substantially all of the current and future assets of RedHill
U.S.,  all  of  our  assets  related  in  any  material  respect  to  Talicia®,  and  all  of  the  equity  interests  of  RedHill  U.S.  As  a
result  of  these  security  interests,  such  assets  would  only  be  available  to  satisfy  claims  of  our  general  creditors  or  to
holders  of  our  equity  securities  if  we  were  to  become  insolvent  to  the  extent  the  value  of  such  assets  exceeded  the
amount of our indebtedness and other obligations. In addition, the existence of these security interests may adversely
affect our financial flexibility.

Indebtedness under our term loan facility is secured by substantially all of the current and future assets RedHill U.S., all of
our assets related in any material respect to Talicia®, and all of the equity interests of RedHill U.S. Accordingly, if an event
of default were to occur under our term loan facility, HCRM could foreclose on its security interests and liquidate some or
all of these assets and would have a prior right to these assets, to the exclusion of our general creditors in the event of our
bankruptcy,  insolvency,  liquidation  or  reorganization.  In  that  event,  our  assets  would  first  be  used  to  repay  in  full  all
indebtedness and other obligations secured by such assets, resulting in a substantial portion of our assets being unavailable
to  satisfy  the  claims  of  our  unsecured  indebtedness.  Only  after  satisfying  the  claims  of  our  unsecured  creditors  is  any
amount  available  for  our  equity  holders.  The  pledge  of  these  assets  may  limit  our  flexibility  in  raising  capital  for  other
purposes. Because these assets are pledged under the term loan facility, and because of the limitations on incurring debt and
granting liens in the term loan facility, our ability to incur additional secured indebtedness or to sell or dispose of assets to
raise capital may be impaired, which could have an adverse effect on our financial flexibility.

If certain individuals no longer serve as chief executive officer of RedHill or chief commercial officer of RedHill U.S. or
their titles, duties or authorities are diminished, we may be obligated to pay all outstanding obligations under our term
loan facility.

Our term loan facility provides that, if (i) we terminate Dror Ben-Asher or Rick Scruggs from their employment as the full-
time, active chief executive officer of RedHill and full-time, active chief commercial officer of RedHill U.S., respectively,
or diminish their respective titles, duties or authorities as of the date we entered into our term loan facility or (ii) we permit
any of the foregoing to occur and, in the case of each of clause (i) and (ii), we do not find replacements within 90 days for
such  individuals  who  are  approved  in  writing  by  HCRM  after  its  good  faith  consideration  of  potential  replacements
proposed by us, this constitutes an event of default and all outstanding obligations under the term loan facility can become
immediately due and payable. Whether Mr. Ben-Asher and Mr. Scruggs remain as chief executive officer of RedHill and
chief  commercial  officer  of  RedHill  U.S.,  respectively,  is  not  entirely  under  our  control.  Although  we  intend  to  find  an
appropriate  replacement  satisfactory  to  HCRM  if  either  Mr.  Ben-Asher  or  Mr.  Scruggs  leaves  their  current  position,  we
cannot  assure  you  that  we  will  be  able  find  such  a  replacement  within  the  time  period  permitted  under  our  term  loan
facility, if at all, or that such replacement will be satisfactory to HCRM. We cannot assure you that we will be able to repay
all  outstanding  obligations  payable  under  the  term  loan  facility  in  such  event  or  that  we  will  be  able  to  find  alternative
financing. Even if alternative financing is available, it may be on unfavorable terms, and the interest rate charged on any
new borrowings could be substantially higher than the interest rate under our term loan facility, thus adversely affecting our
reputation, business, financial condition or results of operations.

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Risks Related to Our Business and Regulatory Matters

If  we  or  our  future  development  or  commercialization  partners  are  unable  to  obtain  or  maintain  the  FDA  or  other
foreign  regulatory  clearance  and  approval  for  our  commercial  products  or  therapeutic  candidates,  we  or  our
commercialization  partners  will  be  unable  to  commercialize  our  current  commercial  products,  products  we  may
commercialize or promote in the future or our therapeutic candidates, upon approval, if any.

Our current commercial products must maintain, and the products we may commercialize or promote in the future may be
required to obtain and maintain, FDA and other foreign regulatory clearance and approval.

Aemcolo® was approved by the FDA in 2018 for the treatment of travelers’ diarrhea caused by non-invasive strains of E.
coli  in  adults,  and  Talicia®  was  approved  for  marketing  in  the  U.S.  for  the  treatment  of  H. pylori  infection  in  adults  in
November 2019. In addition, Movantik® was approved for marketing in the U.S. for the treatment of OIC in adult patients
with chronic, non-cancer pain. However, future regulatory developments may lead to a loss of the right to commercialize
Movantik®, Talicia® or Aemcolo® or any product we may commercialize or promote in the future.

We currently have six therapeutic candidates in development, most of which are in late-clinical stage development, and for
which  we  currently  intend  to  develop  with  the  goal  of  eventually  seeking  FDA  approval.  Our  commercial  products  and
therapeutic candidates are subject to extensive governmental laws, regulations, and guidelines relating to the development,
clinical trials, manufacturing, marketing, promotion, and commercialization of pre- and post-approval prescription drugs.
We may not be able to submit for or obtain marketing approval for any of our therapeutic candidates in a timely manner or
at all.

Any  material  delay  in  obtaining  or  maintaining,  or  the  failure  to  obtain  or  maintain,  required  regulatory  clearances  and
approvals  will  increase  our  costs  and  may  materially  adversely  affect  our  ability  to  continue  to  generate  meaningful
revenues and could adversely impact our reputation, business, financial condition, results of operations or ability to attain
or sustain revenues from other markets. We also are, and will be, subject to numerous regulatory requirements from both
the FDA and other foreign regulatory authorities that govern the conduct of clinical trials, manufacturing and marketing
authorization, pricing and third-party reimbursement. Moreover, clearance or approval by one regulatory authority does not
ensure clearance or approval by other regulatory authorities in separate jurisdictions. Each jurisdiction may have different
approval processes and requirements and may impose additional testing, development and manufacturing requirements for
our  current  commercial  products  and  products  that  we  may  commercialize  or  promote  in  the  future  and  for  or  our
therapeutic candidates.

Additionally,  the  FDA  or  other  foreign  regulatory  authorities  may  require,  or  companies  may  pursue,  additional  clinical
trials after a product is approved for marketing. Such postmarketing studies may be mandated by the FDA or other foreign
regulatory authorities as conditions for initial or continued approval for marketing. The FDA or other foreign regulatory
authorities  have  expressed  statutory  authority  to  require  holders  of  NDAs  to  conduct  postmarketing  trials  to  specifically
address safety and other issues identified by the regulatory authority. For example, in connection with our in-license for
Movantik®, we will assume the costs of and responsibility for a postmarketing observational clinical trial on major adverse
cardiovascular events (MACE) and for the PREA post-marketing requirements of Aemcolo®.

Certain changes related to an approved drug, including changes to the product labeling, manufacturing process, indications
and  other  certain  specifications  set  forth  within  the  product’s  NDA,  may  not  be  made  until  a  new  NDA  or  NDA
supplement reflecting the applicable changes is submitted to and approved by the FDA. An NDA supplement for a new
indication typically requires clinical data similar to that in the original application, including relevant pediatric data, and
the FDA typically uses the same procedures and standards in reviewing NDA supplements as it does in reviewing NDAs.

Even if a therapeutic candidate receives regulatory marketing approval, such approval will be limited to a specific disease
state(s) and might contain significant limitations on use in the form of warnings, precautions or contraindications, or in the
form of onerous risk management plans, restrictions on distribution, among other possible restrictions. Further, even after
regulatory approval is obtained, later discovery of previously unknown information, such as safety risks, problems with a
product or such information, the extent or severity of which were previously unknown, may result in restrictions on the

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product’s ability to be marketed as initially approved or even complete withdrawal of the product’s NDA approval and, in
effect, its removal from the market.

Additionally, the FDA or other foreign regulatory authorities may change their clearance or approval policies or adopt new
laws,  regulations  or  guidelines  that  materially  delay  or  impair  our  ability  to  commercialize  our  current  commercial
products and products that we may commercialize or promote in the future, or our ability to obtain the necessary regulatory
clearances or approvals for any of our current or future therapeutic candidates.

If  we  are  unable  to  maintain,  train  and  build  an  effective  commercial  infrastructure,  including  sales  and  marketing
infrastructure,  or  establish  and  maintain  compliant  and  adequate  commercial  capabilities,  we  will  not  be  able  to
successfully  commercialize  and  grow  our  current  commercial  products  and  any  products  we  may  commercialize  or
promote in the future.

We and our employees, as well as our contractors, must comply with applicable regulatory requirements and restrictions
relating  to  marketing  and  advertising.  If  we  are  unable  to  establish  and  maintain  compliant  and  adequate  sales  and
marketing  capabilities,  including  training  our  new  sales  personnel  (including  sales  contractors)  regarding  applicable
regulatory  requirements  and  restrictions,  we  may  not  be  able  to  increase  our  product  revenue,  may  generate  increased
expenses, and may be subject to regulatory investigations and enforcement actions.

Our commercial efforts, including our sales and marketing efforts, must comply with various laws and regulations. Under
applicable FDA marketing regulations, prescription drug promotions must be consistent with and not contrary to labeling,
present  “fair  balance”  between  risks  and  benefits,  be  truthful  and  not  false  or  misleading,  be  adequately  substantiated
(when  required),  and  include  adequate  directions  for  use.  Additionally,  our  marketing  activities  may  be  subject  to
enforcement  by  the  Federal  Trade  Commission  (FTC),  state  attorneys  general,  and  consumer  class-action  liability  if  we
engage in any practices that appear misleading or deceptive to the applicable agencies or consumers.

In  addition  to  the  requirements  applicable  to  approved  drug  products,  we  may  also  be  subject  to  enforcement  action  in
connection with any promotion of an investigational new drug. A sponsor or investigator, or any person acting on behalf of
a sponsor or investigator, may not represent in a promotional context that an investigational new drug is safe or effective
for the purposes for which it is under investigation or otherwise promote the therapeutic candidate.

If the FDA investigates our marketing and promotional materials or other communications and finds that any of our current
or  future  commercial  products  are  being  marketed  or  promoted  in  violation  of  the  applicable  regulatory  restrictions,  we
could be subject to FDA enforcement action. Any enforcement action (or related lawsuit, which could follow such action)
brought against us in connection with alleged violations of applicable drug promotion requirements, or prohibitions, could
have an adverse effect on our reputation, business, financial condition or results of operations, as well as the reputation of
any approved drug products we may commercialize or promote in the future. In addition, we may also be reliant on third
parties’  compliance  with  such  regulations.  For  example,  the  initial  marketing  and  promotional  materials  we  previously
used to commercialize Movantik® were developed by the sub licensor without any input from us.

Moreover,  laws  and  regulations  covering  commercialization  activities  in  the  pharmaceutical  industry  are  constantly
changing, and we will need to continually update and adjust our policies and sales and marketing and commercialization
activities to meet legal and regulatory requirements. Our ability to comply with legal and regulatory requirements at any
time in time does not guarantee we will continue to be able to comply in the future.

In addition to complying with applicable laws and regulations covering commercialization activities in the pharmaceutical
industry, we must also comply with various contractual terms governing our use of third-party intellectual property in our
commercialization materials.

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In order to further establish and maintain our own commercialization capabilities in the U.S., we may need to further
expand, among others, our development, regulatory, manufacturing, sales and marketing capabilities, and to increase
or  maintain  our  personnel  to  accommodate  sales.  We  may  experience  difficulties  in  managing  this  growth  and
integrating new personnel.

We  have  significantly  increased  our  sales  force  in  connection  with  the  commercialization  of  Movantik®,  Talicia®  and
Aemcolo®. To further establish and maintain our own commercialization capabilities in the U.S. we may need to further
expand,  among  others,  our  development,  regulatory,  manufacturing,  sales  and  marketing  capabilities,  and  to  increase  or
maintain our personnel to accommodate sales. We may not be able to secure personnel, organizations or vendors that are
adequate in number or expertise to successfully and lawfully market and sell our products in the U.S. If we are unable to
expand our sales and marketing capability, train our sales force or contractors effectively or provide any other capabilities
necessary  to  commercialize  products,  we  may  need  to  contract  with  third  parties  to  market  and  sell  our  products  which
could have an adverse effect on our financial condition and our results of operation.

We  may  also  have  difficulty  in  integrating  into  our  existing  U.S.  operations  the  significant  number  of  sales  and  other
commercial  personnel  or  contractors  that  we  are  hiring  or  engaging  to  support  the  commercialization  of  Movantik®,
Talicia® and Aemcolo®. Sales personnel or contractors' productivity may decrease as we hire new, less experienced sales
personnel or contractors, who are not yet familiar with our commercial products. In addition, we may be exposed to greater
regulatory and compliance risks with our expanded sales force and activities.

Future growth may impose significant added responsibilities on members of management, including the need to identify,
recruit, maintain, motivate and integrate additional employees or contractors. In addition, management may have to divert a
disproportionate amount of its attention away from running our day-to-day activities and devote a substantial amount of
time to managing these growth activities.

We may not successfully continue the commercialization of Movantik®, Talicia® or Aemcolo®.

We may not successfully continue the commercialization of Movantik®, Talicia® or Aemcolo® and our products may not
be, or continue to be, commercially successful for various reasons, including but not limited to:

● difficulty in large-scale manufacturing, including yield and quality, and in shipping product internationally;
● low market acceptance by physicians, healthcare payors, patients and the medical community as a result of
lower demonstrated clinical safety or efficacy compared to products, prevalence, and severity of adverse side
effects, or other potential disadvantages relative to alternative treatment methods;

● insufficient  or  unfavorable  levels  of  reimbursement  from  government  or  commercial  payors,  such  as,  for
example, Medicare, Medicaid, and applicable private insurance companies, health maintenance organizations,
and other health plan administrators;

● changes  to  the  underlying  dynamics  of  the  markets  for  these  products,  including  significant  extended

decrease in U.S. international travel that will affect the market for Aemcolo®;

● infringement  on  proprietary  rights  of  others  for  which  we  or  third  parties  involved  in  the  development  or
commercialization of our products or potential future therapeutic candidates have not received licenses;

● incompatibility with other marketed products;
● other potential advantages of alternative treatment methods and competitive forces or advancements that may

make it more difficult for us to penetrate a particular market segment, if at all;

● ineffective marketing, sales, and distribution activities and support;
● lack of significant competitive advantages over other products on the market;
● lack of cost-effectiveness or unfavorable pricing compared to other alternatives available on the market;
● inability to generate sufficient revenues to sustain our business operations in accordance with our plan from

the sale or marketing of a product;

● changes  to  product  labels,  indications  or  other  relevant  information  that  may  trigger  additional  regulatory

requirements that may have a direct or indirect impact on the commercialization of our products;

● our  inability  or  unwillingness,  for  cost  or  other  reasons,  to  commercialize  Movantik®,  Talicia®  and

Aemcolo® to the extent any are approved for commercialization at the time of any such collaboration issues;

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● timing of market introduction of competitive products, including from generic competitors; and
● changes  in  any  laws,  regulations,  or  other  relevant  policies  related  to  drug  pricing  or  other  marketing
conditions and requirements that may directly or indirectly limit, restrict, or otherwise negatively impact our
ability or success in marketing or commercializing.

Physicians, various other healthcare providers, patients, payors or the medical community, in general, may be unwilling to
accept,  utilize  or  recommend  Movantik®,  Talicia®  or  Aemcolo®.  If  we  are  unable,  either  on  our  own  or  through  third
parties,  to  manufacture,  commercialize  or  market  Talicia®,  or  to  commercialize  or  market  Movantik®  or  Aemcolo®,  we
may not achieve or continue to achieve market acceptance or continue to generate meaningful revenues from Movantik® or
generate meaningful revenues from Talicia® and Aemcolo®.

If U.S. international travel does not return or partially return to pre-COVID-19 pandemic levels, the likelihood of our
ability to successfully market Aemcolo® is doubtful.

Due to the significant decrease in travel as a result of the pandemic, the travelers’ diarrhea market has been significantly
impacted, and we have generated very limited revenues from the sale of Aemcolo®. If U.S. international travel does not
return or partially return to pre-COVID-19 pandemic levels, we cannot assure that we will generate meaningful revenues
from sales of Aemcolo®, and the likelihood of our ability to successfully market success Aemcolo® is doubtful.

Although Aemcolo®  was  approved  by  the  FDA  before  we  acquired  rights  to  it,  such  approval  is  contingent  upon  the
completion of two additional postmarketing studies in specified pediatric populations.

The Pediatric Research Equity Act (PREA) amended the federal Food, Drug, and Cosmetic Act (FDCA) by authorizing the
FDA to require that NDA submissions must each contain an assessment of the safety and effectiveness of the product for
the claimed indications in all relevant pediatric subpopulations that supports dosing and administration for each pediatric
subpopulation for which the product is safe and effective. The FDA may, in some cases, grant deferrals for submission of
some or all pediatric data until after the product’s approval for use in adults (in addition to full and partial waivers).

Aemcolo® received FDA approval on November 16, 2018, for the treatment of travelers’ diarrhea caused by non-invasive
strains  of  Escherichia  coli  in  adults,  subject  to  the  completion  of  the  deferred  pediatric  studies  required  by  PREA  as
mandatory  postmarketing  studies.  In  acquiring  the  ownership  rights  to  Aemcolo®,  we  assumed  responsibility  for
completing any postmarketing requirements or commitments that may be required to retain approval. Accordingly, we must
conduct two randomized, placebo-controlled studies to evaluate the safety, tolerability, and efficacy of Aemcolo® for the
treatment  of  travelers’  diarrhea  in  (i)  children  from  6  to  11  years  of  age  and  (ii)  children  from  12  to  17  years  of  age,
respectively.

In  conducting  the  required  pediatric  postmarketing  studies  for  Aemcolo®,  we  must  comply  with  various  regulatory
requirements set forth in, or pursuant to, PREA (in addition to other FDA regulations to which clinical trials are subject,
more generally). For example, pediatric study sponsors must submit periodic reports to the FDA on the status of each study
and  other  relevant  information,  such  as  (among  other  things)  whether  any  difficulties  have  been  encountered,  as  well  as
annual reports regarding clinical safety. Such sponsors are also required to submit to the FDA a timetable for completion in
connection with each pediatric postmarketing study, along with a set of milestone dates (which typically include dates for
final  protocol  submission,  clinical  study  completion,  and  final  report  submission)  by  which  the  FDA  will  measure  the
study’s  progress  and  compliance  with  applicable  requirements.  After  submitted  to  and  approved  by  the  FDA,  pediatric
study sponsors must adhere to the agreed-upon timetables and milestones in conducting each study. Any failure to meet the
deadlines established by the applicable timetable or milestone dates for a given pediatric study constitutes a violation of the
FDCA (per PREA).

The timelines and milestones established for the contemplated postmarketing Aemcolo® studies, in relevant part, require
that we complete the study in children from 6 to 11 years of age by June of 2022 and the study in children from 12 to 17
years of age by June of 2021, with submission of the final study reports by December of 2022 and 2021, respectively. Due
to the impact of COVID-19 and travel restrictions, we will approach the FDA with regard to the timeline. Upon completion
of the Aemcolo® studies, if achieved, we will submit the required reports containing the safety and efficacy results of each

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study  as  supplements  to  the  approved  NDA  for  Aemcolo®,  along  with  the  proposed  labeling  changes  (incorporating  the
relevant dosage and administration information for the studied pediatric populations) that we believe to be warranted based
on  the  data  derived  from  such  studies.  We  cannot  be  certain  that  the  safety  and  efficacy  results  of  the  pediatric
postmarketing studies for Aemcolo® will be favorable, and it is possible that such study results could ultimately cause the
FDA  to  require  certain  pediatric-specific  labeling  for  Aemcolo®  that  may  negatively  affect  its  reputation,  competitive
advantages, and/or profitability.

If we fail to complete the required pediatric postmarketing studies for Aemcolo® in accordance with PREA, we may be
subject to the traditional FDA enforcement actions authorized under most other contexts, such as warning letters, seizure,
injunction, and withdrawal or suspension of the marketing approval for Aemcolo®, among others, any of which may have a
material  adverse  effect  on  our  reputation,  business,  financial  condition  or  results  of  operations.  In  addition,  the  FDA  is
required  to  issue  PREA-Non-Compliance  Letters  to  any  sponsors  who  fail  to  meet  specified  PREA  requirements  and  to
publicly post each such Non-Compliance Letter on the designated FDA webpage. The postmarket pediatric obligations we
assumed  upon  acquiring  Aemcolo®  could  subject  us  to  any  of  the  above-described  actions,  as  well  as  more  substantial
consequences beyond the scope of the FDA’s traditional enforcement authority. In particular, non-compliance with PREA’s
postmarketing pediatric requirements could give rise to civil monetary penalties of up to $250,000 per violation and up to a
total of $10 million for all violations adjudicated in a single proceeding. In addition, failure to fulfill any postmarketing
commitments  that  we  agreed  to  assume  could  also  result  in  our  breach  of  the  license  agreement  with  Cosmo
Pharmaceuticals N.V. (“Cosmo”) and cause us to lose our rights thereunder.

Although Movantik® has already been approved by the FDA, such approval is contingent upon the completion of an
additional postmarketing safety study. If the study results are unfavorable, such that they reflect a negative benefit-risk
profile for Movantik®, this could need to label changes or possibly market withdrawal.

Movantik®  first  received  FDA  approval  on  September  16,  2014,  for  the  treatment  of  OIC  in  adult  patients  with  chronic
non-cancer pain, including patients with chronic pain related to prior cancer or its treatment who do not require frequent
(e.g.  weekly)  opioid  dosage  escalation.  We  have  agreed  to  assume  responsibility  for  completing  any  postmarketing
requirements  or  commitments  that  may  be  required  to  retain  approval.  Accordingly,  we  will  be  required  to  continue  the
postmarketing observational epidemiological study to evaluate the MACE of Movantik®.

The timelines and milestones established for the MACE study, in relevant part, will require that we complete the study by
December 2021, with submission of the final study report by December 2023. The completion of the study relies upon our
ability to enroll an adequate number of patients with at least one year of exposure to Movantik®. Enrollment to date is slow
and the milestones may need to be extended. Upon completion of the MACE study, if achieved, we expect to submit the
required report containing the safety and efficacy results of the study as supplements to the approved NDA for Movantik®,
along with any proposed labeling changes (incorporating the relevant dosage and administration information for the studied
populations)  that  we  believe  to  be  warranted  based  on  the  data  derived  from  such  study.  We  cannot  be  certain  that  the
safety and efficacy results of the MACE study for Movantik® will be favorable, and it is possible that such study results
could  ultimately  cause  the  FDA  to  require  certain  labeling  for  Movantik®  that  may  negatively  affect  its  reputation,
competitive advantages or profitability.

If we fail to complete the required MACE study for Movantik®, we may be subject to the traditional FDA enforcement
actions authorized under most other contexts, such as warning letters, seizure, injunction, and withdrawal or suspension of
the marketing approval for Movantik®, among others, any of which may have a material adverse effect on our reputation,
business, financial condition or results of operations. The postmarket obligations we have agreed to assume upon acquiring
Movantik® could subject us to any of the above-described actions, as well as more substantial consequences beyond the
scope of the FDA’s traditional enforcement authority. In addition, failure to fulfill any postmarketing commitments that we
agreed to assume could also result in our breach of the license agreement with AstraZeneca AB (the “AstraZeneca License
Agreement”) and cause us to lose our rights thereunder.

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Any collaborative arrangements that we have established or may establish may not be successful, or we may otherwise
not realize the anticipated benefits from these collaborations, including commercialization of our current commercial
products. We do not control third parties with whom we have or may have collaborative arrangements, and we rely on
such third parties to achieve results which may be significant to us. In addition, any future collaborative arrangements
may  place  the  commercialization  of  our  current  commercial  products  or  products  that  we  may  commercialize  or
promote  in  the  future  or  the  development  of  our  therapeutic  candidates  outside  our  control  and  may  require  us  to
relinquish important rights or may otherwise be on terms unfavorable to us.

Each of our collaborative arrangements requires us to rely on external consultants, advisors, and experts for assistance in
several  key  functions,  including  clinical  development,  manufacturing,  regulatory,  market  research,  intellectual  property,
and commercialization. We do not control these third parties, but we rely on such third parties to achieve results, which
may  be  significant  to  us.  With  respect  to  Aemcolo®,  we  rely  on  Cosmo  the  party  responsible  for,  among  others,  the
manufacture, supply, and other operating responsibilities. With respect to Talicia®,  we  rely  on  Recipharm  AB  and  other
contracting parties for the manufacture of Talicia® and its components. With respect to Movantik®, we rely on AstraZeneca
to, among other things, manufacture, supply and provide other operating services with respect to Movantik®.

Relying  upon  collaborative  arrangements  to  commercialize  our  current  commercial  products  and  other  products  that  we
may commercialize or promote in the future and to develop our therapeutic candidates, subjects us to a number of risks,
including but not limited to the following:

● we will be responsible for making certain royalty payments under our various in-licenses even if our operating

costs exceed the revenues generated from the relevant products;

● our  collaborators  may  default  on  their  obligations  to  us  and  we  may  be  forced  to  either  terminate,  litigate  or

renegotiate such arrangements;

● our  collaborators  may  have  claims  that  we  breached  our  obligations  to  them  which  may  result  in  termination,

renegotiation, litigation or delays in performance of such arrangements;

● we may not be able to control the amount and timing of resources that our collaborators may devote to our current
commercial products, products that we may commercialize or promote in the future or our therapeutic candidates;
● our collaborators may fail to comply with applicable laws, rules, or regulations when performing services for us,

and we could be held liable for such violations;

● our collaborators may experience financial difficulties, making it difficult for them to fulfill their obligations to us,

including payment obligations, or they may experience changes in business focus;

● our collaborators’ partners may fail to secure adequate commercial supplies for our current commercial products

or products that we may commercialize or promote;

● our collaborators’ partners may have a shortage of qualified personnel;
● we may be required to relinquish important rights, such as marketing and distribution rights;
● business  combinations  or  significant  changes  in  a  collaborator’s  business  or  business  strategy  may  adversely

affect a collaborator’s willingness or ability to complete its obligations under any arrangement;

● under  certain  circumstances,  a  collaborator  could  move  forward  with  a  competing  therapeutic  candidate  or
commercial product developed either independently or in collaboration with others, including our competitors;
● collaborative arrangements are often terminated or allowed to expire, which may limit or terminate our rights to
commercialize our current commercial products or products we may commercialize or promote in the future, or
could delay the development and may increase the cost of developing our therapeutic candidates;

● our  collaborators  may  not  wish  to  extend  the  terms  of  our  agreements  related  to  our  commercial  products  or
therapeutic candidates beyond the existing terms, in which case, we will not have access to existing rights upon
the expiration and will therefore not be able to develop such therapeutic candidates or commercialize or promote
such products following the initial terms of our agreements; and

● our collaborators may wish to terminate the collaborative arrangements due to any disagreements or conflicts with
us, a change in their assessment that the arrangement is no longer valuable, a change in control or in management
or in strategy, changes in product development or business strategies of our collaborators.

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In addition, our reliance upon our partners in connection with commercial activities subjects us to a number of additional
risks, including but not limited to, the following:

● we do not generally control our partners’ communications with the FDA or other foreign regulatory authorities,
and the FDA or other foreign regulatory authorities may determine to withdraw the products from the market due
to any action or inaction taken by our partners (see “Item 3. Key Information – Our current commercial products
or products which we may commercialize or promote in the future may be subject to recalls or market withdrawal
that could have an adverse effect on our reputation, business, financial condition or results of operations.”);

● in many instances, we rely on our partners to take enforcement action to protect the IP and regulatory protections,
if  any,  of  some  of  our  commercial  products.  Their  failure  to  diligently  protect  these  products  could  materially
affect our commercial success;

● we  rely  on  our  partners  to  be  responsible  for  the  manufacture  of  some  of  our  current  commercial  products,
including  through  third-party  manufacturers  with  the  requisite  quality  and  manufacturing  standards  as  required
under applicable laws and regulations, and we also rely on those same partners to supply their respective products
and  APIs,  which  may  result  in  us  having  those  respective  products  and  APIs  in  insufficient  quantities  or  not
delivered  in  as  timely  a  manner  as  is  necessary  to  achieve  adequate  or  successful  promotion  and  sale  of  their
respective products;

● our partners relating to our commercial products may significantly create or change reimbursement agreements or
increase  or  decrease  the  price  of  their  respective  products  to  a  level  that  could  adversely  affect  our  sales  or
revenues;

● our partners may make decisions related to the product and take critical actions to support the product, including
with respect to promotion, sales and marketing, medical affairs and pharmacovigilance, and any action or inaction
taken by those same partners may adversely affect the sales of their respective commercial products;

● our  partners  may  terminate  their  agreements  with  us  after  an  agreed-upon  period  for  reasons  set  forth  in  those

same partners’ respective agreements with us;

● our partners for future commercial products may change or create new agreements with wholesalers, Pharmacy
Benefit  Managers  or  other  important  stakeholders,  which  may  significantly  impact  our  ability  to  achieve
commercial  success,  or  they  may  fail  to  negotiate  reimbursement  agreements  with  payors  which  could  also
negatively affect our commercial success;

● our partners may change the price of their respective commercial products to a level that could adversely affect

our sales or revenues; and

● our partners may not be successful in maintaining or expanding reimbursement from government or third-party
payors,  such  as  insurance  companies,  health  maintenance  organizations  and  other  health  plan  administrators,
which may adversely affect the sales of their respective products

If  any  of  these  or  other  scenarios  materialize,  they  could  have  an  adverse  effect  on  our  reputation,  business,  financial
condition or results of operations.

Our current commercial products or products which we may commercialize or promote in the future may be subject to
recalls  or  market  withdrawal  that  could  have  an  adverse  effect  on  our  reputation,  business,  financial  condition  or
results of operations.

The FDA and similar foreign governmental authorities have the authority to require the recall of regulated products in the
event of material deficiencies or defects in design or manufacture. In the case of the FDA, the authority to require a recall
must be based on an FDA finding that there is a reasonable probability that the product would cause serious injury or death.
In addition, foreign governmental bodies have the authority to require the recall of our products in the event of material
deficiencies or defects in design or manufacture.

Product manufacturers or owners, as applicable, may, on their own initiative, recall a product if any material deficiency in a
product is found. A government-mandated or voluntary recall by us or one of our collaborators, as applicable, could occur
as  a  result  of  manufacturing  errors,  design  or  labeling  defects  or  other  deficiencies  and  issues.  Recalls  of  any  of  our
products  would  divert  managerial  and  financial  resources  and  will  have  an  adverse  effect  on  our  reputation,  business,
financial condition or results of operations. The FDA requires that certain classifications of recalls be reported to the FDA

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within 10 working days after the recall is initiated. Companies are required to maintain certain records of recalls even if
they are not reportable to the FDA. We may initiate voluntary recalls involving our products in the future that we determine
do not require notification of the FDA. If the FDA disagrees with our determinations, they could require us to report those
actions as recalls. A future recall announcement could harm our reputation with customers and negatively affect our sales.
In addition, the FDA could take enforcement action for failing to report the recalls when they were conducted.

Regulatory  authorities  in  other  jurisdictions  may  have  similar  procedures  that  may  subject  any  product  we  may
commercialize  or  promote  to  limitations  or  withdrawal  requests.  In  addition,  the  FDA  or  other  foreign  regulatory
authorities may determine that the chemistry, manufacturing and controls (“CMC”) of marketed products that we develop,
acquire or to which we acquire commercialization rights, such as our current commercial products, is unsatisfactory due to
the manufacturing standards of the products. If either of these or any regulatory action is taken, our current commercial
products or any product we commercialize or promote in the future could be withdrawn from the market at any time. In
addition, we may suffer from delays in further commercialization of any product we commercialize or promote.

If  we  acquire  products,  technologies,  companies  or  businesses  that  own  rights  to,  or  otherwise  acquire
commercialization  and  related  rights  to,  products,  such  transactions  could  result  in  additional  costs,  integration  or
operating difficulties, dilution and other adverse consequences. Such acquired products, technologies or businesses that
own rights to products may not achieve commercial success or further establish our marketing and commercialization
capabilities.

Part of our strategy is to identify and acquire rights to products that have been cleared or approved for marketing in the
U.S.  or  elsewhere,  and  in  particular,  those  with  a  therapeutic  focus  on  GI  or  with  therapeutic  activities  which  are
overlapping or complementary to our existing commercial activities (for example, Movantik®). Management has evaluated,
and expects to continue to evaluate, a wide array of potential strategic acquisitions. From time to time, management may
engage in discussions regarding potential acquisitions or licensing of rights to certain products that management believes
are  important  to  our  business.  Any  one  of  these  transactions  could  have  a  material  effect  on  our  reputation,  business
financial condition or results of operations. In connection with these acquisitions or licensing transactions, we may:

● issue equity securities that may substantially dilute our shareholders’ percentage of ownership;
● be obligated to make upfront milestones, royalty or other contingent or non-contingent payments;
● incur debt or non-recurring and other charges, or assume liabilities; and
● incur  amortization  expenses  related  to  intangible  assets  or  incur  large  and  immediate  write-offs  of  assets  or

goodwill or impairment charges.

For example, to fund our growing operations and our in-license for Movantik®, we entered into a credit agreement with
HCRM (see “Item 3. Risk Factors – Our term loan facility imposes significant operating and financial restrictions on us,
which  may  prevent  us  from  capitalizing  on  business  opportunities  and  may  restrict  our  operational  flexibility,  and  our
failure  to  comply  with  the  restrictive  covenants  in  our  term  loan  facility  could  have  a  material  adverse  effect  on  our
business.”).

In  addition,  the  process  of  integrating  an  acquired  product,  technology,  company  or  business  may  create  operating
difficulties and expenditures and pose numerous additional risks to our operations, including:

● difficulty  and  expense  in  integrating  the  acquired  product,  technology,  company  or  business,  and  personnel  in
accordance  with  our  business  strategy  and  existing  operations,  including  the  failure  to  achieve  the  expected
benefits and synergies;

● obligations  to  further  develop  and  commercialize  the  acquired  product,  technology,  company  or  business,  in

particular in jurisdictions outside of those in which we have experience operating;

● higher than anticipated acquisition costs and expenses;
● failure  to  manufacture  or  supply,  or  procure  manufacturers  or  suppliers  for,  the  acquired  product,  technology,
company or business economically or successfully commercialize or achieve market acceptance of the acquired
product;

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● exposure  to  liabilities  of  the  acquired  product,  technology,  company  or  business,  including  contract  terms  and
conditions that are less favorable to us than our standard contractual terms, known or unknown risks relating to
the validity or enforceability of patents, expiration of patents or exclusivity rights, generic competition, product
defects or product liability claims, patent and other litigation and clinical, development or other liabilities;

● disruption of our business and diversion of our management’s and technical personnel’s time and attention from

their day-to-day responsibilities;

● adverse  effects  on  our  reputation,  business,  financial  condition  or  results  of  operations,  including  due  to
expenditures  or  acquisition-related  costs,  costs  of  commercialization  or  amortization  or  impairment  costs  for
acquired goodwill and other intangible assets;

● impairment of relationships with key suppliers and manufacturers due to changes in management and ownership
and  difficulty  in  maintaining  existing  agreements,  licenses  and  other  arrangements  or  rights  on  substantially
similar terms as existed prior to the acquisition;

● regulatory changes and market dynamics after the acquisition; and
● potential loss of key employees, particularly those of the acquired entity.

If any of the above events (or more) occur, or if we cannot effectively manage or respond to such events following one or
more acquisitions, they may have a material adverse effect on our reputation, business, results of operations or financial
condition.

Moreover,  there  can  be  no  assurance  that  we  will  accurately  or  consistently  identify  products  approved  or  cleared  for
marketing  that  will  achieve  commercial  success,  that  we  will  be  able  to  successfully  acquire  or  commercialize  such
products  or  that  such  acquisitions  would  further  establish  our  marketing  and  commercialization  capabilities.  In  addition,
pursuant  to  the  credit  agreement  with  HCRM,  we  will  need  lender  consent  in  order  to  complete  future  in-licenses  or
acquisitions of additional therapeutic candidates or products, which may limit us from executing our business strategy.

If we are unable to successfully continue the commercialization of Movantik® and Talicia®, our business and results of
operations will suffer.

In  2020,  we  undertook  efforts  to  expand  our  product  portfolio,  including  the  acquisition  of  certain  rights  to  promote
Movantik®  and  the  launch  of  Talicia®,  as  a  result  of  which  our  commercial  portfolio  is  significantly  larger  than  it  was
previously.  A  significant  portion  of  the  revenues  generated  in  the  twelve-month  period  ended  December  31,  2020,  was
attributable to revenues from Movantik®, and we expect our future success will significantly depend upon our ability to
successfully commercialize Movantik® and Talicia®. In addition, there can be no guarantee that we will be able to establish
our own manufacturing capabilities, including through third parties, in order to continue the successful commercialization
of Movantik® and Talicia®. Our success depends on obtaining reimbursement to patients for our products and there is no
guarantee  we  will  be  able  to  secure  commercial  or  government  coverage  for  any  of  our  products.  There  is  significant
pressure  within  the  U.S.  healthcare  reimbursement  system  to  reduce  costs  of  prescription  drugs  which  could  adversely
affect us. In addition, in the case of Movantik®, we face competitive pressures from other drugs in the PAMORA class as
well as non-PAMORA alternatives. Our management team could face further challenges in effectively and collaboratively
working with AstraZeneca (as well as Nektar Therapeutics, the originator of Movantik®, in accordance with the terms of
the  AstraZeneca  License  Agreement).  In  order  to  support  our  growing  development  product  portfolio,  we  will  need  to
achieve revenues from sales of Movantik® and Talicia® consistent with our business expectations, which may prove more
difficult than currently expected. Our reputation, business, financial condition and results of operations may be materially
adversely affected by any failure to meet such expectations.

We may not be able to enforce claims relating to a breach of the representations and warranties that our counterparties
provided under their respective agreements.

In connection with the various agreements and arrangements we have entered into or may enter into in order to, among
other things, acquire, license, manufacture, supply, promote or commercialize our current products or any future products,
our counterparties have given certain representations and warranties and undertaken certain indemnification obligations as
applicable. Nonetheless, we may not be able to enforce any claims against such other parties relating to breaches of these
representations and warranties or obligations. Moreover, even if we are able to eventually recover any losses resulting

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from a breach of these representations and warranties or obligations, we may temporarily be required to bear these losses
ourselves.

Maintaining  and  potentially  expanding  our  commercial  infrastructure  in  the  U.S.  is  a  significant  undertaking  that
requires substantial financial and managerial resources, and we may encounter setbacks or may not be successful in
our efforts.

Establishing, maintaining or expanding the necessary commercial capabilities is competitive and time-consuming, and the
commercialization  of  Movantik®,  Talicia®  and  Aemcolo®  requires  a  significant  expenditure  of  operating,  financial  and
management  resources.  Even  with  those  investments,  we  may  not  be  able  to  effectively  commercialize  our  current
commercial  products,  or  we  may  incur  more  expenditures  than  anticipated  in  order  to  maximize  our  sales.  We  cannot
guarantee  that  we  will  be  able  to  establish,  maintain  or  expand  our  sales,  marketing,  distribution,  and  market  access
capabilities  and  enter  into  and  maintain  any  agreements  necessary  for  commercialization  with  payors  and  third-party
providers on acceptable terms, if at all. If we are unable to establish, maintain or expand such capabilities, either on our
own or by entering into agreements with others, or are unable to do so in an efficient manner or on a timely basis, we will
not be able to maximize the commercialization of our current commercial products or products that we may commercialize
or promote in the future, which would adversely affect our reputation, business, financial condition or results of operations.

Even  if  the  commercialization  of  our  current  and  future  commercial  products  is  successful,  we  may  fail  to  further  our
business strategy as anticipated or to achieve anticipated benefits and success. We may incur higher than expected costs in
connection  with  the  commercialization  of  our  current  commercial  products,  and  we  may  encounter  general  economic  or
business conditions that adversely affect these products.

In  addition,  if  we  incur  higher  than  expected  costs  in  connection  with  the  commercialization  of  our  current  and  future
commercial products, we may need to reduce or terminate our commercial activities, which may have a material adverse
effect on our reputation, business, financial condition or results of operations.

We  have  a  limited  history  of  independently  commercializing  products  that  we  developed  and  for  which  we  obtained
regulatory  approval,  such  as  Talicia®,  and  a  limited  history  of  commercializing  products  in  the  U.S.  Due  to  our
inexperience, we may have difficulty commercializing current commercial products, including Movantik®, Talicia® and
Aemcolo®, or promoting or commercializing any products for which we may obtain FDA approval or to which we may
acquire commercialization or promotion rights in the future.

Compared to competitors in the industry, we have relatively limited experience marketing and selling products in the U.S.
In  particular,  we  have  limited  experience  in  commercializing  products  that  we  developed  and  for  which  we  obtained
regulatory approval, such as Talicia®, which may materially increase our marketing and sales expenses or cause us to be
ineffective in these efforts. Talicia® is the first product that we are commercializing that we developed and for which we
obtained regulatory approval. Our prior experience promoting and commercializing several other commercial products in
the U.S. that we no longer commercialize or promote was limited and brief. There can be no assurance we will successfully
commercialize our current commercial products or any products we may commercialize or promote in the future.

In addition, many companies, both public and private, including well-known pharmaceutical companies and smaller niche-
focused companies, are currently selling, marketing and distributing drug products that directly compete with our current
commercial products and therapeutic candidates that we may seek to commercialize in the future. Many of these companies
have  significantly  greater  financial  capabilities,  marketing,  and  sales  experience  and  resources  than  us.  As  a  result,  our
competitors  may  be  more  successful  than  we  are  in  commercializing  products,  and  we  may  not  be  able  to  generate
sufficient revenue to achieve or sustain profitability.

Our failure to accurately forecast demand for our commercial products, or to quickly adjust to forecast changes, could
adversely affect our business and financial results.

Market uncertainty makes it difficult for us to accurately forecast future commercial product demand. We will be setting
target  levels  for  the  manufacture  of  our  commercial  products  in  advance  of  purchases  based  upon  our  forecasts  of
commercial product sales.

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If our forecasts exceed demand, we could experience excess inventory of active pharmaceutical ingredients (“APIs”) or of
our commercial products, which can increase our inventory costs and result in obsolete inventory. Alternatively, if demand
exceeds our forecasts, this may cause a shortage of commercial products, or the APIs used in our products, which could
result  in  an  inability  to  satisfy  demand  for  our  commercial  products  and  a  resulting  material  loss  of  market  share  and
potential revenue. A failure to accurately predict the level of demand for our commercial products could adversely affect
our revenues and net income. Moreover, the supply agreement that we have entered into in connection with our in-license
for Movantik® limits the extent to which we can deviate from our forecasts.

In addition, some of our suppliers may require extensive advance notice of our requirements in order to produce APIs or
commercial products in the quantities we desire. Long lead times may require us to place orders far in advance of the time
when the commercial products will be offered for sale, and limitations on our flexibility to change such orders may not
only make it difficult for us to accurately forecast demand for our commercial products, but also expose us to risks relating
to shifts in consumer demand and trends and adversely affecting our operating results.

We  rely  on  data  from  third  parties  in  connection  with  the  sale  of  our  commercial  products  and  our  assessment  of
product acquisition opportunities. Inaccuracies in such data may affect the revenues of our commercial products and
our allocation of resources, and as a result, may adversely affect our reputation, business, financial condition or results
of operations.

We rely on data from third parties, including data providers, in connection with our commercial business. Revenues for the
commercialization  of  some  of  our  commercial  products,  as  well  as  our  assessment  of  opportunities  to  acquire  rights  to
products, are dependent on the volume of sales of commercial products, which is calculated based on information obtained
from third parties. Although we take steps to verify this data, the information we receive may be inaccurate or incomplete.
In the event the information we receive is inaccurate or incomplete, this may affect our reported revenue for a reporting
period or our decisions of whether to acquire rights to certain products.

If third parties do not manufacture or sell our current commercial products, our therapeutic candidates, upon approval,
if  any,  or  products  we  may  commercialize  or  promote  in  the  future  in  sufficient  quantities,  within  the  required
timeframes,  at  an  acceptable  cost  and  in  accordance  with  applicable  quality  standards  and  other  regulatory
requirements, the commercialization of our current commercial products or products we may commercialize or promote
in the future may be adversely affected, or clinical development of our therapeutic candidates.

We do not currently own or operate manufacturing facilities. We rely on, and expect to continue to rely on, third parties to
manufacture  commercial  quantities  of  our  current  commercial  products  and  products  that  we  may  commercialize  or
promote  in  the  future  and  clinical  quantities  of  our  therapeutic  candidates.  We  rely  on  the  manufacturer  of  Talicia®  to
provide sufficient quantities of Talicia®  in  the  required  timeframe.  We  rely  on  Cosmo  to  provide  sufficient  quantities  of
Aemcolo®  in  the  required  timeframe.  In  addition,  we  rely  on  AstraZeneca  to  provide  sufficient  quantities  of  both
Movantik®  and  the  API  used  in  connection  therewith  for  a  set  transition  period.  In  addition,  we  are  in  the  process  of
transitioning  the  manufacture  of  Movantik®  from  AstraZeneca  to  other  third  parties.  This  transition  will  need  to  be
completed in a successful and timely manner for our supply requirements to be met. During the transition and thereafter,
we will rely on various third parties to satisfy our supply requirements and there is no guarantee they will be able to do so
successfully or in a timely manner. Our reliance on third parties includes our reliance on them for quality assurance related
to regulatory compliance. Our current and anticipated future reliance upon others for the manufacture of our therapeutic
candidates  and  any  products  that  we  may  commercialize  or  promote  may  adversely  affect  our  future  operations  and  our
ability to commercialize our current commercial products and any products that we may commercialize or promote on a
timely and competitive basis, and to develop therapeutic candidates.

We may not be able to maintain our existing or future third-party manufacturing arrangements on acceptable terms, if at all.
If for some reason our manufacturers or our development or commercialization partners’ manufacturers do not perform as
agreed  or  expected  or  terminate  or  fail  to  renew  the  agreements  for  any  reason,  we  or  our  partners  may  be  required  to
replace them, in which event we may incur added costs and delays in identifying, engaging, qualifying under applicable
regulatory  requirements  and  training  any  such  replacements  and  entering  into  agreements  with  such  replacements  on
acceptable terms. In addition, our ability to enter into such alternative arrangements within a reasonable period of time, if at
all, may be contractually limited by the terms of our manufacturing agreements existing at that time. Obtaining the

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necessary FDA or other regulatory approvals or other qualifications required for changes in manufacturing sites, methods
or processes under applicable regulatory requirements could result in a significant interruption of supply. In the case of the
manufacturer  of  Movantik®  and  Talicia®,  in  particular,  the  delay  in  identifying,  engaging,  qualifying  and  training  its
replacement  may  be  extended,  leading  to  a  significant  interruption  of  supply.  Any  such  additional  costs  and  delays  may
adversely impact our ability to obtain regulatory clearances and approvals for our therapeutic candidates or any product we
may commercialize or promote or make such commercialization or marketing economically unfeasible.

We  rely  on  third  parties  to  manufacture  and  supply  us  with  high-quality  APIs  and  their  starting  materials  in  the
quantities and quality we require on a timely basis.

We  currently  do  not  manufacture  any  APIs  ourselves.  Instead,  we  rely  on  third-party  vendors  for  the  development,
manufacture,  and  supply  of  our  APIs  that  are  used  to  formulate  our  current  commercial  products  and  products  we  may
commercialize or promote in the future and our therapeutic candidates. If these suppliers are incapable or unwilling to meet
our  current  or  future  needs  on  acceptable  terms  or  at  all,  we  could  experience  delays  in  supplying  product  to  market  or
commercial  supply  shortages  that  would  adversely  affect  our  sales  of  products  we  currently  or  may  commercialize  or
promote in the future, or delays in obtaining regulatory clearances or approvals for our therapeutic candidates.

While there may be several alternative suppliers of APIs on the market, for most of our products we have yet to conclude
extensive investigations into the quality or availability of their APIs. Changing API suppliers or finding and qualifying new
API suppliers can be costly and take a significant amount of time. Many APIs require significant lead-time to manufacture.
There  can  also  be  challenges  in  maintaining  similar  quality  or  technical  standards  from  one  manufacturing  batch  to  the
next. In connection with our in-license for Movantik®, we rely on AstraZeneca to provide the necessary API during a set
transition period. Upon the expiration of such transition period, we will be responsible for finding a new API supplier as
we do not expect to manufacture the necessary API ourselves.

If we are not able to find stable, affordable, high quality, or reliable supplies of our APIs, we may not be able to produce
enough supplies of our current commercial products or products we may commercialize or promote in the future, or of our
therapeutic candidates, which could have a material adverse effect on our reputation, business, financial condition or results
of operations.

In addition, while to date there have been no significant disruptions to our supply chain, including to the manufacture of
our  APIs  or  their  starting  materials,  there  may  be  unfavorable  changes  in  the  availability  or  cost  of  raw  materials,
intermediates, and other materials necessary for production, which may result in disruptions in our supply chain. See “ –
The  ongoing  COVID-19  pandemic  may  adversely  affect  our  business,  revenues,  results  of  operations  and  financial
condition.”

We anticipate continued reliance on third-party manufacturers for our current commercial products, and we expect to
rely  on  third-party  manufacturers  if  we  are  successful  in  obtaining  marketing  approval  from  the  FDA  and  other
regulatory agencies for any of our therapeutic candidates.

We rely on, and we expect to continue to rely on, third-party manufacturers to produce commercial quantities of our current
commercial  products.  In  addition,  we  expect  to  rely  on  third-party  manufacturers  to  produce  products  that  we  may
commercialize or promote in the future. To date, other than Talicia®, which the FDA has approved for marketing in the
U.S., our therapeutic candidates have been manufactured in relatively small quantities for preclinical testing and clinical
trials,  as  well  as  for  other  regulatory  purposes  by  third-party  manufacturers.  If  the  FDA  or  other  regulatory  agencies
approve  any  of  our  current  or  future  therapeutic  candidates  for  commercial  sale,  we  expect  that  we  would  rely,  at  least
initially,  on  third-party  manufacturers  to  produce  commercial  quantities  of  our  approved  therapeutic  candidates.  These
manufacturers may not be able to successfully increase or maintain the manufacturing capacity for our current commercial
products or any product we may commercialize or promote in the future or any of our therapeutic candidates that may be
approved in the future, in a timely or economic manner, or at all. The significant scale-up of manufacturing may require
additional validation studies, which the FDA must review and approve. Foreign regulatory agencies may also require the
approval of additional validation studies for scaling up the manufacturing process of any of our therapeutic candidates or
current or future commercial products. If the third-party manufacturers are unable to successfully increase or maintain the
manufacturing capacity for a therapeutic candidate, current commercial products or for products that we may

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commercialize or promote in the future, or if we are unable to secure replacement third-party manufacturers or unable to
establish  our  own  manufacturing  capabilities,  the  commercial  launch  of  any  approved  products  may  be  delayed  or  there
may be a shortage in supply. With respect to Movantik®, until we are able to establish long-term manufacturing capabilities
(including through third-party manufacturers), which will not be earlier than the expiration of the set transition period, our
ability to arrange for an alternative manufacturer is contractually limited in the event that AstraZeneca is unable to increase
or maintain the manufacturing capacity to satisfy our needs. A supply disruption from any of our third-party manufacturers
could have a material adverse effect on our reputation, business, financial condition or results of operations.

Reliance on third-party manufacturers entails risks, including, but not limited to:

● manufacturing delays if our third-party manufacturers give greater priority to the supply of other products over
our  current  or  future  commercial  products,  including  Movantik®,  Talicia®  and  Aemcolo®,  or  any  future
therapeutic  candidates,  if  approved,  or  otherwise  do  not  satisfactorily  perform  according  to  the  terms  of  their
agreements with us;

● the possible termination or nonrenewal of manufacturing agreements by the third-party manufacturers at a time

that is costly or inconvenient for us;

● the possible breach of manufacturing agreements by third-party manufacturers;
● delays in obtaining regulatory approval for any future therapeutic candidates, if our third-party manufacturers fail
to satisfy FDA inspection requirements in connection with pre-approval inspections or otherwise fail to comply
with regulatory requirements; and

● product  loss  or  serious  adverse  events  due  to  contamination,  equipment  failure,  or  improper  installation  or

operation of equipment or operator error.

We  and  our  third-party  manufacturers  or  our  partners’  manufacturers  are,  and  will  be,  subject  to  regulations  of  the
FDA  and  other  foreign  regulatory  authorities,  such  as  applicable  current  good  manufacturing  practices  and  other
quality-based regulations.

We  and  our  third-party  manufacturers  or  our  partners’  manufacturers  are,  and  will  be,  required  to  adhere  to  laws,
regulations, and guidelines of the FDA and other foreign regulatory authorities setting forth current good manufacturing
practices (“cGMP”). These laws, regulations, and guidelines cover all aspects of the manufacturing, testing, quality control
and recordkeeping relating to our current commercial products and any products we may commercialize or promote, and
our  therapeutic  candidates  with  varying  cGMP  rigors  depending  on  what  phase  each  of  our  respective  therapeutic
candidates  is  in  with  respect  to  its  drug  development  process.  We  and  our  third-party  manufacturers  and  our  partners’
manufacturers  may  not  be  able  to  comply  with  applicable  laws,  regulations,  and  guidelines.  We  and  our  third-party
manufacturers  and  our  partners’  manufacturers  are,  and  will  be,  subject  to  unannounced  inspections  by  the  FDA,  state
regulators  and  similar  foreign  regulatory  authorities  outside  the  U.S.  Our  failure,  or  the  failure  of  our  third-party
manufacturers or our partners’ manufacturers, to comply with applicable laws, regulations and guidelines could result in
the  imposition  of  sanctions  on  us,  including  fines,  injunctions,  civil  penalties,  failure  of  regulatory  authorities  to  grant
marketing  approval  of  our  therapeutic  candidates,  delays,  suspension  or  withdrawal  of  approvals,  license  revocation,
seizures  or  recalls  of  our  current  and  future  commercial  products  and  therapeutic  candidates,  operating  restrictions  and
criminal prosecutions, any of which could significantly and adversely affect regulatory approval and supplies of our current
and future commercial products and therapeutic candidates, and materially and adversely affect our reputation, business,
financial condition or results of operations.

Furthermore, changes in the manufacturing process or procedure, including a change in the location where the product is
manufactured or a change of a third-party manufacturer, will require prior FDA or other regulatory review or approval of
the manufacturing process and procedures in accordance with the FDA’s regulations or comparable foreign requirements.
This  review  may  be  costly  and  time-consuming  and  could  delay  or  prevent  the  launch  or  commercial  production  of  a
product. The new facility will also be subject to pre-approval inspection. In addition, we will have to demonstrate that the
product made at the new facility is equivalent to the product made at the former facility by physical and chemical methods,
which  are  costly  and  time-consuming.  It  is  also  possible  that  the  FDA  may  require  clinical  testing  as  a  way  to  prove
equivalency,  which  would  result  in  additional  costs  and  delay,  and  may  also  result  in  delays  in  approval  or
commercialization of a product or render it unfeasible.

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Our  current  commercial  products,  and  any  product  we  may  commercialize  or  promote  in  the  future,  even  if  all
regulatory clearances and approvals are obtained, will be subject to ongoing regulatory review. If we fail to comply with
continuing U.S. and applicable foreign laws, regulations, and guidelines, we could lose those clearances and approvals,
and our reputation, business, financial condition or results of operations may be materially and adversely affected.

We or our commercialization partners, as applicable, are and will be subject to ongoing reporting obligations with respect
to  our  current  commercial  products  and  any  cleared  or  approved  product  that  we  may  commercialize  or  promote  in  the
future,  including  pharmacovigilance,  and  with  respect  to  our  therapeutic  candidates,  even  if  they  receive  regulatory
clearance or approval. In addition, the manufacturing of our current commercial products, and any other product we may
commercialize or promote, whether currently or in the future, and our therapeutic candidates, will be subject to continuing
regulatory  review,  including  inspections  by  the  FDA  and  other  foreign  regulatory  authorities.  Furthermore,  according  to
our in-license for Movantik®, we are responsible for managing the product’s global safety database, which may result in
increased inspection from foreign regulatory authorities with which we do not have experience interacting. The results of
any ongoing review may result in withdrawal from the market of one of our current commercial products or products we
may  commercialize  or  promote  in  the  future,  interruption  of  manufacturing  operations  or  imposition  of  labeling  or
marketing  limitations  for  such  commercial  product  or  therapeutic  candidate,  or  other  potentially  significant  enforcement
actions. Since many more patients are exposed to drugs following their marketing clearance or approval, serious adverse
reactions that were not observed in clinical trials may occur during the commercial marketing of our current commercial
products or any product we may commercialize or promote in the future, including therapeutic candidates.

If  a  product  receives  regulatory  approval,  the  approval  is  limited  to  the  specific  indications  for  use  identified  in  the
approved marketing application and by any additional requirements, restrictions, and limitations identified at the time of
the product’s approval or thereafter, which could restrict the commercial value of the product. As a condition of approval or
after  approval  (if  the  FDA  becomes  aware  of  new  safety  information),  the  FDA  may  require  us  to  implement  a  Risk
Evaluation  and  Mitigation  Strategy  (REMS),  which  may  include  distribution  or  use  restrictions  to  manage  a  known  or
potential  serious  risk  associated  with  the  product.  REMS  can  include  medication  guides,  communication  plans  for
healthcare  professionals,  and  elements  to  assure  safe  use  (ETASU).  ETASU  can  include,  but  are  not  limited  to,  special
training or certification for prescribing or dispensing, dispensing only under certain circumstances, special monitoring, and
the use of patient registries. The requirement for a REMS can materially affect the potential market and profitability of a
given drug. Once adopted, REMS are subject to periodic assessment and modification. Additionally, the FDA may require
post-approval, “Phase 4” clinical trials (for example, the MACE study with respect to Movantik®) to generate additional
information on safety or efficacy. The results of such postmarketing studies may be negative and could cause the FDA to,
among other things, further limit marketing efforts or a product’s approved uses.

If  we  or  our  future  commercialization  partners,  as  applicable,  are  required  to  conduct  additional  clinical  trials  or  other
testing of our current commercial products, or any other product we may commercialize or promote, or of our therapeutic
candidates,  we  may  face  substantial  additional  expenses,  be  delayed  in  obtaining  marketing  clearance  or  approval,  if
required  by  the  FDA,  or  may  never  obtain  marketing  clearance  or  approval  for  such  product  we  may  commercialize  or
promote or therapeutic candidate.

Third-party manufacturers and the manufacturing facilities that we and our development or commercialization partners use
to manufacture any of our current commercial products and any other products that we may commercialize or promote, and
therapeutic candidate, will be subject to periodic review and inspection by the FDA and may be subject to similar review
by  other  regulatory  authorities.  Later  discovery  of  previously  unknown  problems  with  any  of  our  current  commercial
products  and  product  we  may  commercialize  or  promote,  or  any  therapeutic  candidate,  manufacturer  or  manufacturing
process, or failure to comply with rules and regulatory requirements, may result in actions, including but not limited to the
following:

● restrictions on such therapeutic candidate, marketed product, manufacturer or manufacturing process;
● warning letters from the FDA or other foreign regulatory authorities;
● withdrawal of the marketed product from the market;
● withdrawal of the therapeutic candidate from use in a clinical trial;
● suspension or withdrawal of regulatory approvals;

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● refusal to approve pending applications or supplements to approved applications that we or our development or

commercialization partners submit;

● voluntary or mandatory recall;
● fines;
● refusal to permit the import or export of our current commercial products or products that we may commercialize

or promote in the future or our therapeutic candidates;

● product seizure or detentions;
● injunctions or the imposition of civil or criminal penalties; and
● adverse publicity.

If we or our future commercialization partners, suppliers, third-party contractors or clinical investigators are slow to adapt,
or are unable to adapt, to changes in existing regulatory requirements or the adoption of new regulatory requirements or
policies,  we  and  our  development  or  commercialization  partners  may  lose  marketing  clearance  or  approval  for  any
products  already  cleared  or  approved  for  marketing  in  any  jurisdiction,  resulting  in  decreased  or  lost  revenue  from  such
products and could also result in other civil or criminal sanctions, including fines and penalties, and we may lose marketing
clearance or approval of any of our therapeutic candidates, if any of our therapeutic candidates are approved for marketing.

We may be subject to risks relating to our past promotion of Donnatal®, Mytesi®, and Esomeprazole Strontium Delayed-
Release Capsules 49.3 mg and our commercialization of EnteraGam®.

In June 2017, we commenced promoting Donnatal® (Phenobarbital, Hyoscyamine Sulfate, Atropine Sulfate, Scopolamine
Hydrobromide)  in  the  U.S.  pursuant  to  an  exclusive  co-promotion  agreement  with  a  subsidiary  of  ADVANZ,  an
international  specialty  pharmaceutical  company.  In  June  2017,  we  commenced  commercializing  EnteraGam®  in  certain
territories in the U.S. pursuant to a license agreement with Entera Health. In September 2017, we commenced promoting
Esomeprazole  Strontium  DR  Capsules  49.3  mg  to  gastroenterologists  in  certain  U.S.  territories  pursuant  to  a
commercialization agreement with ParaPRO LLC. In July 2018, we commenced promoting Mytesi® (crofelemer) pursuant
to  a  co-promotion  agreement  with  Napo,  a  wholly-owned  subsidiary  of  Jaguar  Health,  Inc.  Although  none  of  these
agreements are currently in effect, we may still be exposed to claims under these agreements. We may be exposed to risks
relating to our past promotion and commercialization of these products, including product liability or other claims. If we
are subject to any such claims, it could have a material adverse effect on our business.

We  may  encounter  delays  in  receipt  of  FDA  approval,  if  any,  for  our  therapeutic  candidates  due  to  CMC,  clinical,
efficacy, safety, or regulatory or other issues.

We may encounter significant delays in receipt of FDA approval, if any, for our therapeutic candidates. For example, the
FDA  may  determine  that  the  CMC  of  one  of  our  therapeutic  candidates  is  not  satisfactory  due  to  the  manufacturing
standards of the products or that additional CMC work, information or quality assurances are needed. The FDA may also
consider  the  clinical  studies  conducted  with  a  therapeutic  candidate  and  the  additional  information  provided  to  be
inadequate,  or  insufficient,  or  require  us  to  provide  additional  information,  which  may  require  us  to  conduct  additional
studies or otherwise significantly delay potential FDA approval of the potential NDA for a therapeutic candidate, if at all.
In addition, we cannot guarantee that potential future manufacturers or other vendors related to manufacturing will be able
to  perform  as  required,  will  not  terminate  their  agreements  with  us,  or  otherwise  will  not  perform  satisfactorily.  The
potential delay in identifying, engaging, qualifying and training an alternative manufacturer may be extended, leading to a
significant delay. Furthermore, the FDA may also change its clearance or approval policies or adopt new laws, regulations
or  guidelines  in  a  manner  that  materially  delays  or  impairs  our  ability  to  obtain  approval  of  the  potential  NDA  for  a
therapeutic candidate, if any.

If  any  of  these  or  other  issues  occur,  we  may  face  substantial  additional  expenses  and  otherwise  experience  delays  in
obtaining  FDA  approval  of  the  NDAs  we  may  file  in  the  future  for  our  therapeutic  candidates,  including  RHB-104  for
Crohn’s disease, or may never obtain the FDA approval for such NDAs.

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Clinical trials and related non-clinical studies may involve a lengthy and expensive process with an uncertain outcome,
and  results  of  earlier  studies  and  trials  may  not  be  predictive  of  future  trial  results.  We  or  our  development  or
commercialization  partners  may  not  be  able  to  obtain  regulatory  approvals  for  our  therapeutic  candidates  or
commercialize  products  we  may  commercialize  or  promote  without  completing  such  trials  in  accordance  with  the
applicable regulatory standards, even products that may have already been cleared or approved for marketing.

We have limited experience in conducting and managing the clinical trials that are required to obtain or maintain regulatory
approvals and commence or continue commercial sales. We have agreed to manage and complete the postmarketing major
adverse cardiovascular events (MACE) trial for Movantik® and will be reliant on third parties in connection therewith as
well.  Clinical  trials  and  related  non-clinical  studies  are  expensive,  complex,  can  take  many  years  and  have  uncertain
outcomes. We cannot predict whether we, independently or through third parties, will encounter problems with any of the
completed, ongoing or planned clinical trials that will cause delays, including suspension of a clinical trial, delay of data
analysis  or  release  of  the  final  report.  The  clinical  trials  of  our  therapeutic  candidates  may  take  significantly  longer  to
complete than estimated. Failure can occur at any stage of the testing, and we may experience numerous unforeseen events
during,  or  as  a  result  of,  the  clinical  trial  process  that  could  materially  delay  or  prevent  the  obtainment  of  a  regulatory
approval of current or future therapeutic candidates and delay or prevent their commercialization.

In connection with the clinical trials for our therapeutic candidates and other therapeutic candidates that we may seek to
develop  in  the  future,  either  on  our  own  or  through  licensing  or  partnering  agreements,  we  face  various  risks  and
uncertainties, including but not limited to:

● delays or failure in securing clinical investigators or trial sites for the clinical trials;
● delays or failure in receiving import or other government approvals to ensure appropriate drug supply;
● delays  or  failure  in  obtaining  institutional  review  board  (IRB)  and  other  regulatory  approvals  to  commence  or

continue a clinical trial;

● expiration  of  clinical  trial  material  before  or  during  our  trials  as  a  result  of  delays,  including  suspension  of  a

clinical trial, degradation of, or other damage to, the clinical trial material;

● negative or inconclusive results or results that are not sufficiently positive from clinical trials;
● the  FDA  or  other  foreign  regulatory  authorities  may  disagree  with  the  number,  design,  size,  conduct  or

implementation of our clinical studies;

● the FDA or other foreign regulatory authorities may require us to conduct additional clinical trials or studies in
connection with therapeutic candidates in development, as well as for products that have already been cleared and
approved for marketing;

● inability to monitor patients adequately during or after treatment;
● inability to retain patients;
● lack of technology to support clinical trials results;
● problems with investigator or patient compliance with the trial protocols;
● a therapeutic candidate may not prove safe or efficacious; there may be unexpected or even serious adverse events

and side effects from the use of a therapeutic candidate;

● the results with respect to any therapeutic candidate may not confirm the positive results from earlier preclinical

studies or clinical trials;

● the  results  may  not  meet  the  level  of  statistical  significance  required  by  the  FDA  or  other  foreign  regulatory

authorities;

● the results may justify only limited or restrictive uses, including the inclusion of warnings and contraindications,

which could significantly limit the marketability and profitability of a therapeutic candidate;

● the clinical trials may be delayed or not completed due to the failure to recruit suitable candidates or if there is a

lower rate of suitable candidates than anticipated or if there is a delay in recruiting suitable candidates; and

● changes  to  the  current  regulatory  requirements  related  to  clinical  trials,  which  can  delay,  hinder  or  lead  to

unexpected costs in connection with our receiving the applicable regulatory clearances or approvals.

A  number  of  companies  in  the  pharmaceutical  and  biotechnology  industries,  including  those  with  greater  resources  and
experience  than  us,  have  suffered  significant  setbacks  in  advanced  clinical  trials,  even  after  seeing  promising  results  in
earlier clinical trials. As such, despite the results reported in earlier clinical trials of our therapeutic candidates, we do not

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know if we will be able to complete the clinical trials we conduct or if such clinical trials will demonstrate adequate safety
and efficacy sufficient to request and obtain regulatory approval to market our therapeutic candidates. If any of the clinical
trials  of  any  of  our  current  or  future  therapeutic  candidates  do  not  produce  favorable  results  or  are  found  to  have  been
conducted in violation of the FDA’s or other regulatory body’s standards governing such studies, our ability to request and
obtain regulatory approval for the therapeutic candidate may be adversely impacted, which could have a material adverse
effect on our reputation, business, financial condition or results of operations.

If  we  are  unable  to  develop  a  diagnostic  test  for  MAP,  this  may  adversely  impact  our  ability  to  develop  or  obtain
approval for RHB-104.

We are expecting to continue to advance the development program for a companion diagnostic for the detection of MAP
bacteria in Crohn’s disease patients in collaboration with several U.S. universities and laboratories. However, we do not
know if and when a diagnostic test for MAP will become available. If we are unable to develop a diagnostic test for MAP,
this may adversely impact our ability to develop or obtain regulatory approval to market RHB-104.

If  we  are  unable  to  establish  collaborations  for  our  therapeutic  candidates  or  products  we  may  commercialize  or
promote, or otherwise not be able to raise substantial additional capital, we will likely need to alter our development and
commercialization plans.

Our  drug  development  programs  and  the  potential  commercialization  of  our  approved  products  or  our  therapeutic
candidates and products that we may commercialize or promote in the future will require additional cash to fund expenses.
As  such,  our  strategy  includes  either  selectively  partnering  or  collaborating  with  multiple  pharmaceutical  and
biotechnology  companies  to  assist  us  in  furthering  the  development  or  potential  commercialization  of  our  approved
products and therapeutic candidates, if approved, promoting or commercializing products, in whole or in part, in some or
all jurisdictions or through our own commercialization capabilities. With respect to potential new third-party partners for
the development or commercialization of our approved products and therapeutic candidates, if approved, and development
or  commercialization  of  products  that  we  may  commercialize  or  promote  in  the  future,  we  may  not  be  successful  in
entering into collaborations with third parties on acceptable terms, or at all. In addition, if we fail to negotiate and maintain
suitable  development,  commercialization  or  promotion  agreements  or  otherwise  raise  substantial  additional  capital  to
secure our own commercialization capabilities, we may have to limit the size or scope of our activities or we may have to
delay or terminate one or more of our development or commercialization programs. Any failure to enter into development
or  commercialization  agreements  with  respect  to  the  development,  marketing  and  commercialization  of  any  therapeutic
candidates  or  products  we  may  commercialize  or  promote  or  failure  to  develop,  market  and  commercialize  such
commercial products or therapeutic candidates or products we may commercialize or promote independently may have an
adverse effect on our reputation, business, financial condition or results of operations.

We rely on third parties to conduct our clinical trials and related non-clinical studies and those third parties may not
perform satisfactorily, including but not limited to failing to meet established deadlines and compliance with applicable
laws and regulations for the completion of such clinical trials.

We  currently  do  not  have  the  ability  to  independently  conduct  clinical  trials  and  related  non-clinical  studies  for  our
therapeutic candidates, and we rely on third parties, such as contract research organizations, medical institutions, contract
laboratories,  development  and  commercialization  partners,  clinical  investigators  and  independent  study  monitors  to
perform these functions. We have agreed to manage and complete the postmarketing major adverse cardiovascular events
(MACE)  trial  for  Movantik®.  Our  reliance  on  these  third  parties  for  research  and  development  activities  reduces  our
control over these activities. Furthermore, these third parties may also have relationships with other entities, some of which
may  be  our  competitors.  Although  we  have,  in  the  ordinary  course  of  business,  entered  into  agreements  with  such  third
parties,  we  continue  to  be  responsible  for  confirming  that  each  of  our  clinical  trials  and  related  non-clinical  studies  is
conducted in accordance with its general investigational plan and protocol, as well as all applicable laws and regulations.
For  example,  the  FDA  requires  us  to  comply  with  regulations  and  standards,  commonly  referred  to  as  good  clinical
practices  (“GCP”),  for  conducting,  recording  and  reporting  the  results  of  clinical  trials  to  assure  that  data  and  reported
results are credible and accurate and that the trial participants are adequately protected, and regulatory authorities in other
jurisdictions may have similar responsibilities and requirements. Our reliance on third parties does not relieve us of these
responsibilities  and  requirements.  If  these  third  parties  do  not  successfully  carry  out  their  contractual  duties  or  meet
expected deadlines, we

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may be required to replace them or perform such functions independently. Although we believe that there are a number of
other third-party contractors we could engage to continue these activities, it may result in a delay of the affected trial and
additional costs. Accordingly, we may be materially delayed in obtaining regulatory approvals, if any, for our therapeutic
candidates and may be materially delayed in our commercialization efforts for the targeted indications.

In addition, our ability to bring our therapeutic candidates to market depends on the quality and integrity of data that we
present to regulatory authorities in order to obtain marketing authorizations. Although we attempt to audit and control the
quality of third-party data, we cannot guarantee the authenticity or accuracy of such data, nor can we be certain that such
data has not been fraudulently generated. Furthermore, the FDA may consider clinical studies inadequate where steps have
not been taken in the design, conduct, reporting, and analysis of the studies to minimize bias. For example, one potential
source of bias in clinical studies is a clinical investigator with a financial stake in the outcome of the study. Accordingly,
we  (or  the  applicant  of  the  IND  or  Biologics  License  Application,  as  applicable)  must  submit  for  all  applicable  clinical
investigators  either:  (i)  a  completed  Form  FDA  3454  attesting  to  the  absence  of  financial  interests  and  arrangements
described  in  the  regulations,  dated  and  signed  by  the  chief  financial  officer  or  another  responsible  corporate  official;  or
(ii)  for  any  investigators  for  whom  a  Form  FDA  3454  is  not  submitted,  a  Form  FDA  3455  disclosing  completely  and
accurately the following:

● any  financial  arrangement  entered  into  between  the  sponsor  of  the  covered  study  and  the  clinical  investigator
involved  in  the  conduct  of  a  covered  clinical  trial,  whereby  the  value  of  the  compensation  to  the  clinical
investigator for conducting the study could be influenced by the outcome of the study;

● any significant payments of other sorts from the sponsor of the covered study, such as a grant to fund ongoing

research, compensation in the form of equipment, retainer for ongoing consultation, or honoraria;
● any proprietary interest in the tested product held by any clinical investigator involved in a study;
● any significant equity interest in the sponsor of the covered study held by any clinical investigator involved in any

study; and

● any steps taken to minimize the potential for bias resulting from any of the disclosed arrangements, interests, or

payments.

The  FDA  may  refuse  to  accept  a  filing  of  an  NDA  that  does  not  contain  the  required  certifications  and  disclosures  or
attestations by the applicant that the applicant has acted with due diligence to obtain the information but was unable to do
so  and  stating  the  reason.  Additionally,  FDA  refusal  of  an  NDA  on  potential  bias  grounds  may  have  a  material  adverse
effect on our reputation, business, financial condition or results of operations and the credibility of our other commercial
products or therapeutic candidates.

We rely on contract research organizations for the management of clinical data generated from our studies, and such
contract research organizations may not perform satisfactorily.

We  rely  on  contract  research  organizations  to  provide  monitors  for  and  to  manage  data  for  our  studies.  Our  reliance  on
these contract research organizations for data management reduces our control over clinical data management. While we
have  agreements  governing  their  activities,  we  have  limited  influence  over  their  actual  performance.  If  these  contract
research organizations do not successfully carry out their contractual duties or obligations or meet expected deadlines, or if
the quality or accuracy of the clinical data they obtain is compromised due to the failure to adhere to our clinical protocols
or for other reasons, we may be required to replace them, or our clinical studies may be extended, delayed or terminated. In
addition, such failure of our contract research organizations would pose risks to the accuracy and usability of clinical data
from  our  clinical  studies.  Replacing  a  contract  research  organization  may  result  in  a  delay  in  our  clinical  studies  and
generation of data from such studies. In addition, we face the risk of potential unauthorized disclosure or misappropriation
of our intellectual property by contract research organizations, which may reduce our trade secret protection and allow our
potential competitors to access and exploit our proprietary technology.

We may fail to receive or maintain the benefits from the orphan drug and QIDP designations granted by the FDA for
our applicable products or therapeutic candidates, as applicable.

In the U.S., under the Orphan Drug Act, the FDA may grant orphan drug designation to a drug or biologic intended to treat
a rare disease or condition, which is defined as one occurring in a patient population of fewer than 200,000 in the U.S., or

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a patient population greater than 200,000 in the U.S. where there is no reasonable expectation that the cost of developing
the drug or biologic will be recovered from sales in the U.S. In 2011, the FDA granted RHB-104 orphan drug designation
for the treatment of Crohn’s disease in the pediatric population; in 2017, the FDA granted opaganib (ABC294640, Yeliva®)
orphan drug designation for the treatment of cholangiocarcinoma and granted RHB-107 (upamostat, formerly Mesupron)
orphan drug designation for the treatment of pancreatic cancer, and in 2020 the FDA granted orphan drug designation to
RHB-204 for the treatment of NTM infections.

In  the  U.S.,  the  orphan  drug  designation  entitles  a  party  to  financial  incentives,  such  as  opportunities  for  grant  funding
toward  clinical  trial  costs,  tax  advantages  and  user-fee  waivers.  In  addition,  if  a  product  that  has  the  orphan  drug
designation subsequently receives the first FDA approval for the disease for which it has such designation, the product is
entitled to orphan drug exclusivity, which means that the FDA may not approve any other applications, including an NDA,
to  market  the  same  drug  or  biologic  for  the  same  indication  for  seven  years,  except  in  limited  circumstances,  such  as  a
showing of clinical superiority to the product with orphan drug exclusivity or where the original manufacturer is unable to
assure sufficient product quantity.

Exclusive  marketing  rights  from  a  given  orphan  drug  designation  may  be  limited  if  we  seek  approval  for  an  indication
broader than the orphan-designated indication or may be lost if the FDA later determines that the request for designation
was materially defective, or if we are unable to assure sufficient quantities of the product to meet the needs of patients with
the  orphan-designated  disease  or  condition.  Further,  even  if  we  obtain  orphan  drug  exclusivity  for  a  product,  that
exclusivity may not effectively protect the product from competition because different drugs with different active moieties
may  receive  and  be  approved  for  the  same  condition,  and  only  the  first  applicant  to  receive  approval  will  receive  the
benefits of marketing exclusivity. Even after an orphan-designated product is approved, the FDA can subsequently approve
a  later  drug  with  the  same  active  moiety  for  the  same  condition  if  the  FDA  concludes  that  the  later  drug  is  clinically
superior if it is shown to be safer, more effective or makes a major contribution to patient care. Orphan drug designation
neither  shortens  the  development  time  or  regulatory  review  time  of  a  drug  nor  gives  the  drug  any  advantage  in  the
regulatory review or approval process.

In  addition,  in  2017,  we  announced  that  RHB-204  had  been  granted  QIDP  designation  by  the  FDA  for  the  treatment  of
pulmonary  NTM  infections.  Like  orphan  drugs,  QIDPs  may  take  advantage  of  market  exclusivity,  which  in  the  case  of
QIDPs  is  five  years  (total  period  of  twelve  years  together  with  the  orphan  drug  designation).  However,  the  five-year
exclusivity extension does not apply to a supplement to an application under Section 505(b) of the FDCA for any QIDP for
which an extension is in effect or has expired; a subsequent application submitted with respect to a product approved by the
FDA for a change that results in a new indication, route of administration, dosing schedule, dosage form, delivery system,
delivery device or strength; or a product that does not meet the definition of a QIDP under Section 505(g) based upon its
approved uses.

Modifications  to  our  current  commercial  products  or  to  any  product  that  we  may  commercialize  or  promote  in  the
future,  or  our  therapeutic  candidates,  may  require  new  regulatory  clearances  or  approvals  or  may  require  us  or  our
development or commercialization partners, as applicable, to recall or cease marketing any of our approved products, or
delay further studies of our therapeutic candidates in human subjects until clearances or approvals are obtained.

Modifications  to  our  current  commercial  products  and  any  products  we  may  commercialize  or  promote,  or  to  our
therapeutic  candidates,  after  they  have  been  cleared  or  approved  for  marketing,  if  at  all,  may  require  new  regulatory
clearance or approvals, in particular, if we seek or are required to expand our operations to jurisdictions outside of the U.S.,
and,  if  necessitated  by  a  problem  with  a  marketed  product,  may  result  in  the  recall  or  suspension  of  marketing  of  the
previously approved and marketed product until clearances or approvals of the modified product are obtained. The FDA
and other regulatory authorities require pharmaceutical product and device manufacturers to initially make and document a
determination  of  whether  or  not  a  modification  requires  a  new  approval,  supplement  or  clearance.  A  manufacturer  may
determine in conformity with applicable laws, regulations, and guidelines that a modification may be implemented without
pre-clearance by the FDA or other regulatory authorities. However, the FDA or other regulatory authorities can review a
manufacturer’s  decision  and  may  disagree.  The  FDA  or  other  regulatory  authorities  may  also,  on  their  own  initiative,
determine that a new clearance or approval is required. If the FDA or other regulatory authorities require new clearances or
approvals  of  any  pharmaceutical  product  for  which  we  or  our  partners,  including  development  or  commercialization
partners, previously received marketing approval, we or our partners, including development or commercialization

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partners,  may  be  required  to  recall  and  stop  marketing  such  marketed  product,  which  could  require  us  or  our  partners,
including development or commercialization partners, to redesign the marketed product and may cause a material adverse
effect on our reputation, business, financial condition or results of operations.

We  may  depend  on  our  ability  to  identify,  consummate  and  integrate  in-licenses  or  acquire  additional  therapeutic
candidates  to  achieve  commercial  success,  including  products  approved  or  cleared  for  marketing  in  the  U.S.  or
elsewhere.

Movantik®,  Talicia®,  Aemcolo®  and  our  six  clinical-stage  development  therapeutic  candidates  were  all  acquired  or
licensed  by  us  from  third  parties  and  we  may  in  the  future  pursue  in-licenses  or  acquisitions  of  additional  therapeutic
candidates  or  products  and  seek  to  integrate  them  into  our  operations  as  well.  We  evaluate  internally  and  with  external
consultants  each  therapeutic  candidate  we  in-license  or  acquire.  However,  there  can  be  no  assurance  as  to  our  ability  to
accurately or consistently identify therapeutic candidates or products that have been approved or cleared for marketing in
the U.S. or elsewhere that are likely to achieve commercial success. In addition, even if we identify additional therapeutic
candidates or products that have been approved or cleared for marketing in the U.S. or elsewhere that are likely to achieve
commercial  success,  there  can  be  no  assurance  as  to  our  ability  to  in-license  or  acquire  such  therapeutic  candidates  or
products under favorable terms or at all. In-licenses and acquisitions of therapeutic candidates and products involve risks
that could adversely affect our future results of operations.

We compete with other entities for some in-license or acquisition opportunities.

As part of our overall strategy, we pursue opportunities to in-license or acquire therapeutic candidates and products that
have been approved or cleared for marketing in the U.S. We may compete for in-license and acquisition opportunities with
other  companies,  including  established  and  well-capitalized  companies.  As  a  result,  we  may  be  unable  to  in-license  or
acquire additional therapeutic candidates or products that have been approved or cleared for marketing in the U.S. at all or
on favorable terms. Our failure to further in-license or acquire therapeutic candidates or products that have been approved
or cleared for marketing in the U.S. in the future may materially hinder our ability to grow and could materially harm our
reputation, business, financial condition or results of operations.

If we or a licensor or a partner of ours cannot meet our or their respective obligations under our acquisition, in-license
or  other  development  or  commercialization  agreements  or  renegotiate  the  obligations  under  such  agreements,  or  if
other  events  occur  that  are  not  within  our  control,  such  as  bankruptcy  of  a  licensor  or  a  partner,  we  could  lose  the
rights to our therapeutic candidates or products we may commercialize or promote, experience delays in developing or
commercializing  our  therapeutic  candidates  or  products  we  may  commercialize  or  promote  or  incur  additional  costs,
which could have a material adverse effect on our reputation, business, financial condition or results of operations.

We acquired our rights to Talicia® and two of our other therapeutic candidates, RHB-104, and RHB-106, from a third party
pursuant to an asset purchase agreement. In addition, we in-licensed our rights to three other therapeutic candidates, RHB-
102 (Bekinda®), opaganib (ABC294640Yeliva®), and RHB-107 (upamostat), pursuant to license agreements in which we
received  exclusive  perpetual  licenses  to  certain  patent  rights  and  know-how  related  to  these  therapeutic  candidates.  We
have  also  obtained  the  exclusive  U.S.  rights  to  commercialize  Aemcolo®  and  we  obtained  the  global  rights  (excluding
Europe, and Canada) to commercialize Movantik®, each pursuant to a license agreement. These agreements require us to
make  payments  and  satisfy  various  performance  obligations  in  order  to  maintain  our  rights  and  licenses  with  respect  to
these  marketed  products  and  therapeutic  candidates.  If  we  or  our  collaborators  do  not  meet  our  or  their  respective
obligations under these or future agreements, or if other events occur that are not within our control, such as the bankruptcy
of a licensor, we could lose the rights to commercialize our current and future commercial products or to our therapeutic
candidates, experience delays in developing our therapeutic candidates or incur additional costs. For example, AstraZeneca
divested its rights in Movantik® in Europe, Canada and Israel in 2016 to other third-party sublicensees. In connection with
our in-license for Movantik®, if our sub licensor or such third-party sublicensees do not meet their respective obligations
under their respective agreements, we may lose the ability to commercialize Movantik®. The loss of such rights could have
a material adverse effect on our reputation, business, financial condition or results of operations.

In  addition,  we  are  responsible  for  the  cost  of  filing  and  prosecuting  certain  patent  applications  and  maintaining  certain
issued patents licensed to us. If we do not meet our obligations under these agreements in a timely manner or if other

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events  occur  that  are  not  within  our  control,  such  as  the  bankruptcy  of  a  licensor,  which  impact  our  ability  to  prosecute
certain patent applications and maintain certain issued patents licensed to us, we could lose the rights to our current and
future  commercial  products  or  our  therapeutic  candidates  which  could  have  a  material  adverse  effect  on  our  reputation,
business, financial condition or results of operations. We manage a large portfolio of patents and may decide to discontinue
maintaining  certain  patents  in  certain  territories  for  various  reasons,  including  costs,  such  as  a  current  belief  that  the
commercial market for the therapeutic candidate will not be large or that there is a near-term patent expiration that may
reduce the value of the therapeutic candidate. In the event we discontinue maintaining such patents, we may not be able to
enforce rights for our therapeutic candidates or protect our therapeutic candidates from competition in those territories.

Disputes  may  arise  between  us  and  third  parties  from  whom  we  have  acquired  assets,  commercialization  rights  or
licenses.  Any  conflict,  dispute  or  disagreement  with  such  third  parties  may  result  in  disruptions  to  our  business
relationships, require us to pay damages and incur costs, adversely affect our results of operations and may lead to loss
of rights that are important to our business or costly litigation.

Our  existing  agreements  impose,  and  we  expect  that  future  acquisition,  commercialization  or  license  agreements  will
impose, various diligence, milestone payments, royalty or other obligations on us. Such agreements require, or may in the
future require, us to remit upfront and royalty payments or performance milestone payments. Any failure on our part to pay
upfront  and  royalties  owed  or  milestone  payments  could  lead  to  us  losing  rights  under  our  licenses  and  could  thereby
adversely affect our business. If there is any conflict, dispute, disagreement or issue of non-performance between us and
our third-party partners regarding our rights or obligations under the acquisition, commercialization or license agreements,
including any such conflict, dispute or disagreement arising from our failure to satisfy payment obligations under any such
agreement or to perform certain activities or to adhere to any contractual obligation, we may be liable to pay damages and
incur  costs,  and  it  could  lead  to  delays  in  the  research,  development,  collaboration,  and  commercialization  of  our
commercial  products,  products  we  may  promote  or  commercialize  in  the  future  or  our  therapeutic  candidates.  The
resolution  of  such  disputes  could  require  or  result  in  litigation  or  arbitration,  which  could  be  time-consuming  and
expensive. Such third-party partner may have a right to terminate the affected license subject to a dispute. If our existing
agreements  are  terminated,  it  would  have  a  material  adverse  effect  on  our  reputation,  business,  financial  condition  or
results of operations.

Our business could suffer if we are unable to attract and retain key personnel.

The  loss  of  the  services  of  members  of  senior  management  or  other  key  personnel  could  delay  or  otherwise  adversely
impact the successful completion of our planned clinical trials or the commercialization of our current commercial products
and  therapeutic  candidates,  if  approved,  and  any  product  we  may  commercialize  or  promote  in  the  future,  or  otherwise
affect our ability to manage our company effectively and to carry out our business plan. These key personnel are Dror Ben-
Asher, our Chief Executive Officer, Reza Fathi, Ph.D., our Senior Vice President for Research and Development, Gilead
Raday, our Chief Operating Officer, Adi Frish, our Chief Corporate and Business Development Officer, Guy Goldberg, our
Chief Business Officer, Micha Ben Chorin, our Chief Financial Officer, Rick D. Scruggs, our Chief Commercial Officer,
Dr. June Almenoff, our Chief Scientific Officer, Rob Jackson, our Senior VP, Sales & Marketing and Robert J. Gilkin, our
Senior VP, Market Access and Trade Relations. We do not maintain key-man life insurance. Although we have entered into
employment or consultancy agreements with all of the members of our senior management team, members of our senior
management  team  may  resign  at  any  time.  High  demand  exists  for  senior  management  and  other  key  personnel  in  the
pharmaceutical industry. There can be no assurance that we will be able to continue to retain and attract such personnel.

Our  growth  and  success  also  depend  on  our  ability  to  attract  and  retain  additional  highly  qualified  scientific,  technical,
business development, marketing, sales, managerial and finance personnel. We experience intense competition for qualified
personnel,  and  the  existence  of  non-competition  agreements  between  prospective  employees  and  their  former  employers
may prevent us from hiring those individuals or subject us to liability from their former employers. In addition, as part of
our plan to promote our current commercial products and potential products we may develop, we may need to expand and
maintain our marketing and sales capabilities. While we attempt to provide competitive compensation packages to attract
and retain key personnel, many of our competitors are likely to have greater resources and more experience than we have,
making it difficult for us to compete successfully for key personnel. If we cannot attract and retain sufficiently qualified
suitable employees on acceptable terms, we may not be able to develop and commercialize

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our  commercialized  products  and  competitive  therapeutic  candidates.  Further,  any  failure  to  effectively  integrate  new
personnel could materially prevent us from successfully growing our company.

We face several risks associated with international business.

We operate our business in multiple international jurisdictions. Such operations could be materially affected by changes in
foreign exchange rates, capital and exchange controls, expropriation and other restrictive government actions, changes in
intellectual  property  legal  protections  and  remedies,  changes  in  data  privacy  laws,  trade  regulations  and  procedures  and
actions affecting approval, production, pricing, and marketing of, reimbursement for and access to, our current commercial
products  and  products  we  may  commercialize  or  promote,  or  our  therapeutic  candidates,  as  well  as  by  political  unrest,
unstable  governments  and  legal  systems,  and  inter-governmental  disputes.  In  addition,  we  are  subject  to  global  events
beyond  our  control,  including  war,  public  health  crises,  such  as  pandemics  and  epidemics  (as  described  above),  trade
disputes  and  other  international  events.  Any  of  these  changes  could  have  a  material  adverse  effect  on  our  reputation,
business, financial condition or results of operations.

Risks Related to Our Industry

The market for our current commercial products, for any product we may commercialize or promote in the future and
for our therapeutic candidates is rapidly changing and competitive, and new drug delivery mechanisms, drug delivery
technologies, new drugs, generic products, treatments and products which may be developed by others could impair our
ability to maintain and grow our business and remain competitive.

The  pharmaceutical  and  biotechnology  industry  is  highly  competitive,  and  we  face  significant  competition  from  many
pharmaceutical, biopharmaceutical and biotechnology companies that are researching, developing and marketing products
designed  to  address  the  indications  for  which  we  are  currently  developing  therapeutic  candidates  or  may  develop
therapeutic  candidates  in  the  future  or  for  which  we  may  commercialize  or  promote  products.  There  are  various  other
companies that currently market, are in the process of developing or may develop in the future products that address all of
the indications or diseases treated by our current commercial products, products that we may commercialize or promote in
the future, and our therapeutic candidates.

New drug delivery mechanisms, drug delivery technologies, new drugs and new treatments that have been developed or
that  are  in  the  process  of  being  developed  or  will  be  developed  by  others  may  render  our  current  commercial  products,
products we may commercialize or promote in the future and our therapeutic candidates noncompetitive or obsolete, or we
may  be  unable  to  keep  pace  with  technological  developments  or  other  market  factors.  Some  of  these  technologies  may
have  an  entirely  different  approach  or  means  of  accomplishing  similar  therapeutic  effects  compared  to  our  current
commercial products, products we may commercialize or promote in the future and our therapeutic candidates. In addition,
our current commercial products and products we may commercialize or promote in the future may compete with products
of third parties for market share, and generic drugs or products that treat the same indications as our current commercial
products or products we may commercialize or promote in the future, which can have an adverse effect on our revenues by
reducing our market share or requiring us to reduce the price of the products we market.

Movantik® primarily competes with other approved PAMORA drugs, several other branded prescription therapies already
approved and used extensively to treat OIC, as well as with OTC products.

Talicia® primarily competes with several branded and generic therapies already approved and used extensively to treat H.
pylori.  Additionally,  Phathom  Pharmaceuticals,  Inc.  is  developing  a  Vonoprazan-based  combination  treatment,  for  the
treatment of GERD and H. pylori infection. Vonoprazan is an oral small molecule potassium acid blocker.

Aemcolo® primarily competes with several competing drugs marketed in the U.S. intended for the treatment of travelers’
diarrhea, including Xifaxan® (marketed by Salix Pharmaceuticals). Aemcolo® also competes with generic antibiotics such
as  fluoroquinolones  and  azithromycin.  Aemcolo®  also  competes  with  prescription  and  OTC  anti-diarrheal  medications
such as loperamide and bismuth subsalicylate, as well as probiotics and medical foods which may offer symptomatic relief.
We  may  also  be  exposed  to  potentially  competitive  products,  which  may  be  under  development  to  treat  or  prevent
travelers’ diarrhea, including new antibiotics, anti-diarrheals, and vaccines.

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Technological  competition  from,  and  commercial  capabilities  of,  pharmaceutical  and  biotechnology  companies,
universities,  governmental  entities,  and  others  is  intense  and  is  expected  to  increase.  Many  of  these  entities  have
significantly  greater  research  and  development  capabilities,  human  resources,  and  budgets  than  we  do,  as  well  as
substantially  more  marketing,  manufacturing,  financial  and  managerial  resources.  These  entities  represent  significant
competition  for  us.  Acquisitions  of,  or  investments  in,  competing  pharmaceutical  or  biotechnology  companies  by  large
corporations could increase such competitors’ financial, marketing, manufacturing, and other resources.

The  potential  widespread  acceptance  of  therapies  that  are  alternatives  to  ours  may  limit  market  acceptance  of  our
formulations,  current  commercial  products  or  products  we  may  commercialize  or  promote  in  the  future,  even  if
commercialized  and  therapeutic  candidates.  Many  of  our  targeted  diseases  and  conditions  can  also  be  treated  by  other
medications or drug delivery technologies. These treatments may be widely accepted in medical communities and have a
longer  history  of  use,  among  other  possible  advantages.  The  established  use  of  these  competitive  drugs  may  limit  the
potential for widespread acceptance of our current commercial products and products we may commercialize or promote in
the  future  and  may  limit  the  potential  for  our  commercial  products  and  therapeutic  candidates  to  receive  widespread
acceptance, if commercialized.

Talicia®  or  any  product  for  which  we  may  obtain  regulatory  approval  or  acquire  commercialization  rights  may  not
become or continue to be commercially viable products.

Other  than  Talicia®,  none  of  our  therapeutic  candidates  has  been  cleared  or  approved  for  marketing,  and  none  of  our
therapeutic  candidates  is  currently  being  marketed  or  commercialized  in  any  jurisdiction.  Even  if  any  of  our  therapeutic
candidates or any product we may commercialize or promote receives regulatory clearance or approval, such as Talicia®,
or do not require regulatory clearance or approval, it may not become a commercially viable product. For example, even if
we  or  our  development  or  commercialization  partners  receive  regulatory  clearance  or  approval  to  market  a  therapeutic
candidate or receive regulatory clearance or approval to commercialize or promote any product, the clearance or approval
may be subject to limitations on the indicated uses or subject to labeling or marketing restrictions, which could materially
and adversely affect their marketability and profitability. In addition, a new therapeutic candidate may appear promising at
an early stage of development or after clinical trials but never reach the market, or it may reach the market but not result in
sufficient product sales, if any. A therapeutic candidate or any product that we may commercialize or promote, may not
result in commercial success for various reasons, including but not limited to:

● difficulty in large-scale manufacturing, including yield and quality;
● low market acceptance by physicians, healthcare payors, patients and the medical community as a result of lower
demonstrated clinical safety or efficacy compared to products, prevalence, and severity of adverse side effects, or
other potential disadvantages relative to alternative treatment methods;

● insufficient  or  unfavorable  levels  of  reimbursement  from  government  or  third-party  payors,  such  as  insurance

companies, health maintenance organizations and other health plan administrators;

● infringement on proprietary rights of others for which we or our development or commercialization partners have

not received licenses;

● incompatibility with other therapeutic candidates or marketed products;
● other potential advantages of alternative treatment methods and competitive forces that may make it more difficult

for us to penetrate a particular market segment, if at all;

● ineffective marketing, sales, and distribution activities and support;
● lack of significant competitive advantages over existing products on the market;
● lack of cost-effectiveness or unfavorable pricing compared to other alternatives available on the market;
● inability to generate sufficient revenues to sustain our business operations in accordance with our plan from the
sale  or  marketing  of  a  product  in  view  of  the  economic  arrangements  that  we  have  with  commercialization  or
other partners;

● changes  to  labels,  indications  or  other  regulatory  requirements  as  they  relate  to  the  commercialization  of  our

products;

● inability  to  establish  collaborations  with  third-party  development  or  commercialization  partners  on  acceptable
terms,  or  at  all,  and  our  inability  or  unwillingness  for  cost  or  other  reasons  to  commercialize  the  therapeutic
candidates or any product we may commercialize or promote on our own; and

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● timing of market introduction of competitive products.

Physicians, various other healthcare providers, patients, payors or the medical community, in general, may be unwilling to
accept, utilize or recommend Talicia® and any product we may commercialize or promote. If we are unable, either on our
own  or  through  third  parties,  to  manufacture,  commercialize  or  market  Talicia®,  our  proposed  formulations,  therapeutic
candidates or any product we may commercialize or promote when planned, or to develop them commercially, we may not
achieve any market acceptance or generate meaningful revenue.

Unexpected product safety or efficacy concerns may arise and cause any product we may commercialize or promote to
fail to gain or lose market acceptance.

Unexpected safety or efficacy concerns can arise with respect to any product we may commercialize or promote, whether
or  not  scientifically  justified,  potentially  resulting  in  product  recalls,  withdrawals  or  declining  sales,  as  well  as  product
liability, consumer fraud or other claims. The market perception and reputation of any product we commercialize or may
commercialize  or  promote  in  the  future,  and  their  safety  and  efficacy  are  important  to  our  business  and  the  continued
acceptance of any such product. Any negative publicity about any of our current or future commercial products, such as the
pricing of any product, discovery of safety issues, adverse events, or even public rumors about such events, could have a
material adverse effect on our reputation, business, financial condition or results of operations. In addition, the discovery of
one or more significant problems with a product similar to any of our current commercial products or products we may
commercialize  or  promote  in  the  future  that  implicate  (or  are  perceived  to  implicate)  an  entire  class  of  products  or  the
withdrawal or recall of such similar products could have an adverse effect on the current or future commercialization of
any product we may commercialize or promote. New data about any of our current commercial products or products that
we may commercialize or promote in the future, or products similar to any of our current commercial products or those we
may  commercialize  or  promote  in  the  future,  could  cause  us  reputational  harm  and  could  negatively  impact  demand  for
such  products  due  to  real  or  perceived  side  effects  or  uncertainty  regarding  safety  or  efficacy  and,  in  some  cases,  could
result  in  product  withdrawal.  Any  of  the  foregoing  could  have  a  material  adverse  effect  on  our  reputation,  business,
financial condition or results of operations.

Heightened  attention  on  the  problems  associated  with  the  abuse  of  opioids  could  adversely  affect  our  ability  to
commercialize  certain  of  our  current  or  future  products,  which  would  adversely  affect  our  reputation,  business,
financial condition and results of operations.

In  recent  years,  there  has  been  increased  public  attention  on  the  public  health  issue  of  opioid  abuse  in  the  U.S.  Public
inquiries  and  governmental  investigations  into  opioid  use  and  litigation  and  heightened  regulatory  activity  regarding  the
sales,  marketing,  distribution  or  storage  of  opioid  products,  among  other  things,  could  cause  additional  unfavorable
publicity regarding the use and misuse of opioids and products related to opioids (such as Movantik®), which could have a
material  adverse  effect  on  our  reputation  as  a  manufacturer  of  an  opioid-related  product  and  our  potential  ability  to
successfully commercialize such product.

Such negative publicity could reduce the potential size of the market for Movantik® and decrease the revenues we may be
able to generate from its sale, which in turn would adversely affect our business and results of operations. Additionally,
such  increased  scrutiny  of  opioids  generally,  whether  focused  on  Movantik®  or  otherwise,  could  have  the  effect  of
negatively impacting relationships with healthcare providers and other members of the healthcare community, reducing the
overall market for opioid-related products or reducing the prescribing and use of Movantik®.

We  could  be  adversely  affected  if  healthcare  reform  measures  substantially  change  the  market  for  medical  care  or
healthcare coverage in the U.S.

On  March  23,  2010,  President  Obama  signed  the  “Patient  Protection  and  Affordable  Care  Act”  (P.L.  111-148)  and  on
March  30,  2010,  he  signed  the  “Health  Care  and  Education  Reconciliation  Act”  (P.L.  111-152),  collectively  commonly
referred to as the “Healthcare Reform Law.” The Healthcare Reform Law included a number of new rules regarding health
insurance,  the  provision  of  healthcare,  conditions  to  reimbursement  for  healthcare  services  provided  to  Medicare  and
Medicaid  patients,  and  other  healthcare  policy  reforms.  Through  the  law-making  process,  substantial  changes  have  been
and continue to be made to the current system for paying for healthcare in the U.S., including changes made to extend

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medical benefits to certain Americans who lacked insurance coverage and to contain or reduce healthcare costs (such as by
reducing  or  conditioning  reimbursement  amounts  for  healthcare  services  and  drugs,  and  imposing  additional  taxes,  fees,
and  rebate  obligations  on  pharmaceutical  and  medical  device  companies).  This  legislation  was  one  of  the  most
comprehensive  and  significant  reforms  ever  experienced  by  the  U.S.  in  the  healthcare  industry  and  has  significantly
changed the way healthcare is financed by both governmental and private insurers. This legislation has impacted the scope
of healthcare insurance and incentives for consumers and insurance companies, among others. Additionally, the Healthcare
Reform  Law’s  provisions  were  designed  to  encourage  providers  to  find  cost  savings  in  their  clinical  operations.
Pharmaceuticals represent a significant portion of the cost of providing care. This environment has caused changes in the
purchasing habits of consumers and providers and resulted in specific attention to the pricing negotiation, product selection
and utilization review surrounding pharmaceuticals. This attention may result in our current commercial products, products
we may commercialize or promote in the future, and our therapeutic candidates, being chosen less frequently or the pricing
being  substantially  lowered. At  this  stage,  it  is  difficult  to  estimate  the  full  extent  of  the  direct  or  indirect  impact  of  the
Healthcare Reform Law on us.

These  structural  changes  could  entail  further  modifications  to  the  existing  system  of  private  payors  and  government
programs  (such  as  Medicare,  Medicaid,  and  the  State  Children’s  Health  Insurance  Program),  creation  of  government-
sponsored healthcare insurance sources, or some combination of both, as well as other changes. Restructuring the coverage
of  medical  care  in  the  U.S.  could  impact  the  reimbursement  for  prescribed  drugs  and  pharmaceuticals,  including  our
current  commercial  products,  those  we  and  our  development  or  commercialization  partners  are  currently  developing  or
those that we may commercialize or promote in the future. If reimbursement for the products we currently commercialize
or promote, any product we may commercialize or promote, or approved therapeutic candidates is substantially reduced or
otherwise adversely affected in the future, or rebate obligations associated with them are substantially increased, it could
have a material adverse effect on our reputation, business, financial condition or results of operations.

Extending medical benefits to those who currently lack coverage will likely result in substantial costs to the U.S. federal
government, which may force significant additional changes to the healthcare system in the U.S. Much of the funding for
expanded healthcare coverage may be sought through cost savings. While some of these savings may come from realizing
greater efficiencies in delivering care, improving the effectiveness of preventive care and enhancing the overall quality of
care, much of the cost savings may come from reducing the cost of care and increased enforcement activities. Cost of care
could be reduced further by decreasing the level of reimbursement for medical services or products (including our current
commercial products, our development or commercialization partners or any product we may commercialize or promote,
or those therapeutic candidates currently being developed by us), or by restricting coverage (and, thereby, utilization) of
medical services or products. In either case, a reduction in the utilization of, or reimbursement for our current commercial
products, any product we may commercialize or promote, or any therapeutic candidate, or for which we receive marketing
approval  in  the  future,  could  have  a  material  adverse  effect  on  our  reputation,  business,  financial  condition  or  results  of
operations.

Several states and private entities initially mounted legal challenges to the Healthcare Reform Law, and they continue to
litigate various aspects of the legislation. On July 26, 2012, the U.S. Supreme Court generally upheld the provisions of the
Healthcare Reform Law at issue as constitutional. However, the U.S. Supreme Court held that the legislation improperly
required the states to expand their Medicaid programs to cover more individuals. As a result, the states have a choice as to
whether they will expand the number of individuals covered by their respective state Medicaid programs. Some states have
not  expanded  their  Medicaid  programs  and  have  chosen  to  develop  other  cost-saving  and  coverage  measures  to  provide
care to currently uninsured individuals. Many of these efforts to date have included the institution of Medicaid-managed
care  programs.  The  manner  in  which  these  cost-saving  and  coverage  measures  are  implemented  could  have  a  material
adverse effect on our reputation, business, financial condition or results of operations.

Further, the healthcare regulatory environment has seen significant changes in recent years and is still in flux. Legislative
initiatives  to  modify,  limit,  replace,  or  repeal  the  Healthcare  Reform  Law  and  judicial  challenges  continue,  and  may
increase in light of the current administration and legislative environment. We cannot predict the impact on our business of
future legislative and legal challenges to the Healthcare Reform Law or other changes to the current laws and regulations.
The  financial  impact  of  U.S.  healthcare  reform  legislation  over  the  next  few  years  will  depend  on  a  number  of  factors,
including the policies reflected in implementing regulations and guidance and changes in sales volumes for therapeutics
affected by the legislation. From time to time, legislation is drafted, introduced and passed in the U.S. Congress that could

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significantly  change  the  statutory  provisions  governing  coverage,  reimbursement,  and  marketing  of  pharmaceutical
products. In addition, third-party payor coverage and reimbursement policies are often revised or interpreted in ways that
may significantly affect our business and our products.

During his time in office, former President Trump supported the repeal of all or portions of the Healthcare Reform Law.
President Trump also issued an executive order in which he stated that it is his administration’s policy to seek the prompt
repeal of the Healthcare Reform Law and in which he directed executive departments and federal agencies to waive, defer,
grant  exemptions  from,  or  delay  the  implementation  of  the  provisions  of  the  Healthcare  Reform  Law  to  the  maximum
extent  permitted  by  law.  Congress  has  enacted  legislation  that  repeals  certain  portions  of  the  Healthcare  Reform  Law,
including  but  not  limited  to  the  Tax  Cuts  and  Jobs  Act,  passed  in  December  2017,  which  included  a  provision  that
eliminates  the  penalty  under  the  Healthcare  Reform  Law’s  individual  mandate,  effective  January  1,  2019,  as  well  as  the
Bipartisan Budget Act of 2018, passed in February 2018, which, among other things, repealed the Independent Payment
Advisory Board (which was established by the Healthcare Reform Law and was intended to reduce the rate of growth in
Medicare spending).

Additionally, in December 2018, a district court in Texas held that the individual mandate is unconstitutional and that the
rest of the Affordable Care Act is, therefore, invalid. On appeal, the Fifth Circuit Court of Appeals affirmed the holding on
the individual mandate but remanded the case back to the lower court to reassess whether and how such holding affects the
validity of the rest of the Affordable Care Act. Substantial uncertainty remains as to the future of the Affordable Care Act
after  the  U.S.  Supreme  Court  declined  to  expedite  its  review  of  the  Fifth  Circuit’s  holding  on  January  21,  2020.
Accordingly,  these  issues  were  not  resolved  before  the  transition  to  President  Biden's  administration.  The  Trump
administration sought to pass additional reform measures before the recent election. For example, President Trump issued
several  executive  orders  aimed  at  lowering  drug  prices,  most  recently,  on  September  13,  2020.  The  impact  of  such
executive  orders  remains  to  be  seen;  however,  given  that  they  are  intended  to  lower  drug  prices,  we  may  be  negatively
affected  by  such  orders  if  they  are  ultimately  implemented.  We  cannot  predict  the  impact  that  such  actions  against  the
Affordable  Care  Act  will  have  on  our  business,  and  there  is  uncertainty  as  to  what  healthcare  programs  and  regulations
may  be  implemented  or  changed  at  the  federal  and/or  state  level  in  the  U.S.  or  the  effect  of  any  future  legislation  or
regulation. Furthermore, we cannot predict what actions the Biden administration will implement in connection with the
Affordable  Care  Act.  However,  it  is  possible  that  such  initiatives  could  have  an  adverse  effect  on  our  ability  to  obtain
approval and/or successfully commercialize products in the U.S. in the future. For example, any changes that reduce, or
impede the ability to obtain, reimbursement for the type of products we currently, or intend to, commercialize in the U.S. or
that reduce medical procedure volumes could adversely affect our operations and/or future business plans.

Third-party  payors  may  not  adequately  reimburse  customers  for  any  of  our  products  that  we  may  commercialize  or
promote, including our current commercial products, and may impose coverage restrictions or limitations such as prior
authorizations and step edits that affect their use.

Our  revenues  and  profits  depend  heavily  upon  the  availability  of  adequate  reimbursement  for  the  use  of  our  current
commercial  products,  and  any  products  that  we  may  commercialize  or  promote,  from  governmental  or  other  third-party
payors,  both  in  the  U.S.  and  in  foreign  markets.  Reimbursement  by  a  third-party  payor  may  depend  upon  a  number  of
factors,  including,  but  not  limited  to,  the  third-party  payor’s  determination  that  the  use  of  an  approved  or  cleared
therapeutic candidate or product is:

● a covered benefit under its health plan;
● safe, effective and medically necessary;
● appropriate for the specific patient;
● cost-effective; and
● neither experimental nor investigational.

Obtaining reimbursement approval for a product that we may commercialize or promote, including our current commercial
products, from any government or other third-party payor is a time-consuming and costly process that could require us or
our development or commercialization partners to provide supporting scientific, clinical and cost-effectiveness data for the
use of our products that we currently, or may, commercialize or promote to each payor. Even when a payor determines that
a product that we currently or may commercialize or promote is eligible for reimbursement under its criteria, the payor

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may  impose  coverage  limitations  that  preclude  payment  for  some  uses  that  are  approved  by  the  FDA  or  other  foreign
regulatory authorities, or may impose restrictions, such as prior authorization requirements, or may simply deny coverage
altogether.  Reimbursement  rates  may  vary  according  to  the  use  of  the  product  that  we  commercialize  or  may
commercialize or promote in the future and the clinical setting in which it is used, may be based on payments allowed for
lower-cost products that are already reimbursed, may be incorporated into existing payments for products or services, and
may  reflect  budgetary  constraints  or  imperfections  in  Medicare,  Medicaid  or  other  data  used  to  calculate  these  rates.  In
particular,  reimbursement  for  our  products  may  not  be  available  from  Medicare  or  Medicaid,  and  reimbursement  from
other  third-party  payors  may  be  limited,  reduced  or  revoked.  Overall,  our  ability  to  get  reimbursement  coverage  for  our
commercial  products  has  historically  been  limited.  Successful  commercialization  of  our  commercial  products  requires  a
conducive  reimbursement  environment.  If  our  products  do  not  receive  adequate  reimbursement  coverage,  or  if
reimbursement coverage is reduced or otherwise adversely affected, then their respective commercial prospects could be
severely  limited.  Although  certain  payors  may  currently  provide  some  form  of  coverage  for  our  commercial  products,
payors may suspend or discontinue reimbursement at any time, may require or increase co-payments from patients, may
impose restrictions or limitations on coverage, or may reduce reimbursement rates for our products. If we fail to establish
broad  adoption  of  and  reimbursement  for  our  commercial  products,  or  if  we  are  unable  to  maintain  any  existing
reimbursement from payors, our ability to generate revenue could be harmed and this could have a material adverse effect
on our reputation, business, financial condition or results of operations. In addition to our existing commercial products,
any  new  product  we  may  commercialize  or  promote  in  the  future  may  require  that  we  expend  substantial  time  and
resources in order to obtain and retain reimbursement, and any of these efforts may not be successful.

In  the  U.S.,  there  have  been,  and  we  expect  that  there  will  continue  to  be,  federal  and  state  proposals  to  constrain
expenditures  for  medical  products  and  services,  which  may  affect  payments  for  any  product  that  we  currently  or  may
commercialize or promote in the U.S. In addition, there is a growing emphasis on comparative effectiveness research, both
by private payors and by government agencies. To the extent other drugs or therapies are found to be more effective than
our  products,  payors  may  elect  to  cover  such  therapies  in  lieu  of  our  products  or  reimburse  our  products  at  a  lower
rate.  Legislation  that  reduces  reimbursement  for  our  current  or  future  commercial  products  could  adversely  impact  how
much or under what circumstances healthcare providers will prescribe or administer those products. This could materially
and  adversely  impact  our  reputation,  business,  financial  condition  or  results  of  operations  by  reducing  our  ability  to
continue to generate meaningful revenue, raise capital, obtain additional collaborators and market share. At this stage, we
are unable to estimate the extent of the direct or indirect impact of any such federal and state proposals.

Furthermore,  the  Centers  for  Medicare  and  Medicaid  Services  frequently  change  product  descriptors,  coverage  policies,
product and service codes, payment methodologies and reimbursement values. Third-party payors often follow Medicare
coverage policy and payment limitations in setting their own reimbursement rates, and both the Centers for Medicare and
Medicaid Services and other third-party payors may have sufficient market power to demand significant price reductions.
Price  reductions  or  other  significant  coverage  policies  or  payment  limitations  could  materially  and  adversely  affect  our
reputation, business, financial condition or results of operations.

We  are  subject  to  U.S.  federal  and  state  healthcare laws  and  regulations  relating  to  our  business,  and  our  failure  to
comply with such laws could have a material adverse effect on our reputation, business, financial condition or results of
operations.

We are subject to additional healthcare regulation and enforcement by the U.S. federal government and the states in which
we conduct or will conduct our business. Healthcare providers, physicians, and third-party payors play a primary role in the
recommendation and prescription of our current commercial products or any products we may commercialize or promote
in  the  future.  Our  arrangements  with  third-party  payors,  customers,  employees,  or  others  may  expose  us  to  broadly
applicable  fraud  and  abuse  and  other  healthcare  laws  and  regulations  that  may  constrain  the  business  or  financial
arrangements and relationships through which we market, sell, and distribute our products. The laws that may affect our
ability to operate include, but are not limited to, the following:

● the  federal  Anti-Kickback  Statute,  which  prohibits,  among  other  things,  persons  from  knowingly  and  willfully
soliciting, receiving, offering or paying remuneration, directly or indirectly, in exchange for or to induce either the
referral of an individual for, or the purchase, order or recommendation of, any good or service for which payment
may be made under government healthcare programs such as the Medicare and Medicaid programs;

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● the  federal  Anti-Inducement  Law  (also  known  as  the  Civil  Monetary  Penalties  Law),  which  prohibits  a  person
from offering or transferring remuneration to a Medicare or State healthcare program beneficiary that the person
knows  or  should  know  is  likely  to  influence  the  beneficiary’s  selection  of  a  particular  provider,  practitioner  or
supplier  of  any  item  or  service  for  which  payment  may  be  made,  in  whole  or  in  part,  by  Medicare  or  a  State
healthcare program;

● the Ethics in Patient Referrals Act of 1989, commonly referred to as the Stark Law, which prohibits physicians
from referring Medicare or Medicaid patients for certain designated health services where that physician or family
member has a financial relationship with the entity providing the designated health service, unless an exception
applies;

● federal false claims laws that prohibit, among other things, individuals or entities from knowingly presenting, or
causing to be presented, claims for payment from Medicare, Medicaid or other government healthcare programs
that are false or fraudulent;

● the  so-called  federal  “Sunshine  Act”,  which  requires  certain  pharmaceutical  and  medical  device  companies  to
monitor and report certain financial relationships with physicians and other healthcare providers to the Centers for
Medicare and Medicaid Services for disclosure to the public;

● the  federal  Health  Insurance  Portability  and  Accountability  Act  of  1996  (“HIPAA”)  and  its  implementing
regulations,  which  impose  obligations  on  certain  covered  entities  and  their  business  associates  with  respect  to
safeguarding  the  privacy,  security,  and  transmission  of  individually  identifiable  health  information,  and  require
notification to affected individuals, regulatory authorities, and potentially the media of certain breaches of security
of individually identifiable health information;

● HIPAA’s fraud and abuse provision, which imposes criminal and civil liability for executing a scheme to defraud
any healthcare benefit program, or knowingly and willfully falsifying, concealing or covering up a material fact or
making any materially false statement in connection with the delivery of or payment for healthcare benefits, items
or services;

● the  FDCA,  which  among  other  things,  strictly  regulates  drug  product  and  medical  device  marketing,  prohibits

manufacturers from marketing such products for off-label use and regulates the distribution of samples;

● federal criminal laws that prohibit executing a scheme to defraud any healthcare benefit program or making false

statements relating to healthcare matters; and

● state law equivalents of each of the above federal laws, such as anti-kickback and false claims laws which may

apply to items or services reimbursed by any third-party payor, including commercial insurers.

Compliance  efforts  may  involve  substantial  costs,  and  if  our  operations  or  business  arrangements  with  third  parties  are
found  to  be  in  violation  of  any  such  requirements,  we  may  be  subject  to  penalties,  including  civil  or  criminal  penalties,
monetary  damages,  the  curtailment  or  restructuring  of  our  operations,  or  exclusion  from  participation  in  government
contracting,  healthcare  reimbursement  or  other  government  programs,  including  Medicare  and  Medicaid,  any  of  which
could  adversely  affect  our  financial  results.  Although  effective  compliance  programs  can  help  mitigate  the  risk  of
investigation and prosecution for violations of these laws, these risks cannot be entirely eliminated. Any violation of these
laws,  or  any  action  against  us  for  violation  of  these  laws,  even  if  we  successfully  defend  against  it,  could  result  in  a
material adverse effect on our reputation, business, financial condition or results of operations.

The  Healthcare  Reform  Law  also  imposes  reporting  requirements  on  certain  medical  device  and  pharmaceutical
manufacturers,  among  others,  to  make  annual  public  disclosures  of  certain  payments  and  other  transfers  of  value  to
physicians  and  teaching  hospitals  and  ownership  or  investment  interests  held  by  physicians  or  their  immediate  family
members. Failure to submit required information may result in civil monetary penalties for all payments, transfers of value
or ownership or investment interests that are not reported. In addition, there has been a recent trend of increased federal and
state  regulation  of  payments  made  to  physicians  for  marketing,  medical  directorships,  and  other  purposes.  Some  states
impose a legal obligation on companies to adhere to voluntary industry codes of behavior (e.g., the PhRMA Code and the
AdvaMed  Code  of  Ethics),  which  apply  to  pharmaceutical  and  medical  device  companies’  interactions  with  healthcare
providers; some mandate implementation of corporate compliance programs, along with the tracking and reporting of gifts,
compensation and other remuneration to physicians, and some states limit or prohibit such gifts.

Most  recently,  there  has  been  a  trend  in  federal  and  state  legislation  aimed  at  requiring  pharmaceutical  companies  to
disclose information about their production and marketing costs, and ultimately lowering costs for drug products. Several
states have passed or introduced bills that would require disclosure of certain pricing information for prescription drugs

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that have no threshold amount or are above a certain annual wholesale acquisition cost. In June 2016, Vermont became the
first  state  to  pass  legislation  requiring  certain  drug  companies  to  disclose  information  relating  to  justification  of  certain
price increases. The U.S. Congress has also introduced bills targeting prescription drug price transparency, and two such
bills, the Patient Right to Know Drug Prices Act (for private plans) and the Know the Lowest Price Act (for Medicare Parts
C  and  D),  were  signed  into  law  on  October  10,  2018.  These  laws  and  any  other  such  implementation  of  legislation
requiring publication of drug costs could materially and adversely impact our reputation, business, financial condition or
results  of  operations  by  promoting  a  reduction  in  drug  prices.  As  such,  patients  may  choose  to  use  other  low-cost,
established drugs or therapies.

The  scope  and  enforcement  of  these  laws  are  uncertain  and  subject  to  change  in  the  current  environment  of  healthcare
reform,  especially  in  light  of  the  lack  of  applicable  precedent  and  guidance.  We  cannot  predict  the  impact  that  new
legislation  or  any  changes  in  existing  legislation  will  have  on  our  reputation,  business,  financial  condition,  or  results  of
operations. Federal or state regulatory authorities may challenge our current or future activities under these laws. Any such
challenge could have a material adverse effect on our reputation, business, financial condition or results of operations. Any
state  or  federal  regulatory  review  of  us,  regardless  of  the  outcome,  would  be  costly  and  time-consuming  and  could
negatively and adversely affect our business or results of operations.

Our marketing, promotional and business practices, including with respect to pricing, as well as the manner in which
sales  forces  interact  with  purchasers,  prescribers  and  patients,  are  subject  to  extensive  regulation,  including  but  not
limited to, state and federal anti-kickback laws and any material failure to comply could result in significant sanctions
against us.

The  marketing,  promotional,  and  business  practices,  including  with  respect  to  pricing,  of  pharmaceutical  companies,  as
well  as  the  manner  in  which  companies’  in-house  or  third-party  sales  forces  interact  with  purchasers,  prescribers,  and
patients,  are  subject  to  extensive  regulation,  the  enforcement  of  which  may  result  in  the  imposition  of  civil  or  criminal
penalties, injunctions, or limitations on marketing practices for some of our products or pricing restrictions or mandated
price  reductions  for  some  of  our  products.  Many  companies  have  been  the  subject  of  claims  related  to  these  practices
asserted by state or federal authorities. These claims have resulted in fines and other consequences, such as entering into
corporate integrity agreements with the U.S. government. Companies may not promote drugs for “off-label” use, that is,
uses that are not described in the product’s labeling and that differ from those approved by the FDA or other applicable
regulatory agencies. A company that is found to have improperly promoted drug products for off-label use may be subject
to significant liability, including civil and administrative remedies, as well as criminal sanctions. In addition, enforcement
action  against  us  could  cause  management’s  attention  to  be  diverted  from  our  business  operations  and  damage  our
reputation.

We could be exposed to significant drug product liability claims which could be time-consuming and costly to defend,
divert management attention and adversely impact our ability to obtain and maintain insurance coverage.

The clinical trials that we conduct and the testing, manufacturing, marketing, and commercial sale and use or misuse of our
therapeutic candidates and any products we may commercialize or promote, involve and will involve an inherent risk that
significant liability claims may be asserted against us or our development or commercial partners. Product liability claims,
or  other  claims  related  to  our  therapeutic  candidates  and  any  products  we  may  commercialize  or  promote,  regardless  of
merit or their outcome, could require us to spend significant time and money in litigation or to pay significant settlement
amounts or judgments. A product liability claim could also significantly harm our reputation and the market price of our
shares and decrease demand for any of our current commercial products, products that we commercialize or promote, and
delay  market  acceptance  of  our  therapeutic  candidates  or  products  we  may  commercialize  or  promote.  In  addition,
regardless of merit or eventual outcome, product liability claims may result in:

● decreased demand for approved products;
● impairment of our business reputation;
● withdrawal of clinical trial participants;
● initiation of investigations by regulators;
● litigation costs;
● distraction of management’s attention from our primary business;

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● substantial monetary awards to patients or other claimants;
● loss of revenues; and
● the inability to receive regulatory approval for and commercialize our therapeutic candidates, upon approval, if

any, in the future.

We currently have a product-liability policy that includes coverage for our clinical trials and our commercial operations.
However, our insurance may prove inadequate to cover claims or litigation costs, especially in the case of wrongful death
claims. Any successful product liability or other claim may prevent us from obtaining adequate liability insurance in the
future on commercially desirable or reasonable terms. An inability to obtain sufficient insurance coverage at an acceptable
cost or otherwise to protect against potential product liability claims could prevent or inhibit the commercialization of our
current  commercial  products  or  products  we  may  commercialize  or  promote  in  the  future,  or  the  development  of  our
therapeutic candidates.

Our  clinical  trials  may  indicate  unexpected  serious  adverse  events  or  other  adverse  events  or  undesirable  side  effects
that may harm our reputation, business, financial condition or results of operations. Serious adverse events identified
during  one  of  our  Expanded  Access  Programs  (EAPs)  may  present  additional  risks  that  may  adversely  affect  our
development of the therapeutic candidates involved in the applicable EAP.

As is the case with pharmaceuticals generally, certain side effects and adverse events may emerge as safety risks associated
with the use of our therapeutic candidates. Similarly, serious adverse events (SAEs) have occurred and may occur in the
future in connection with our clinical trials. Results of our clinical trials could reveal a high and unacceptable severity and
prevalence  of  side  effects  or  unexpected  characteristics.  Undesirable  side  effects  caused  by  our  therapeutic  candidates
could cause us or regulatory authorities to interrupt, delay or halt clinical trials and could result in a more restrictive label
or the delay or denial of regulatory approval by the FDA or comparable foreign regulatory authorities. The drug-related
side  effects  could  affect  patient  recruitment  or  the  ability  of  enrolled  patients  to  complete  the  trial  or  result  in  potential
product liability claims. Any of these occurrences may have a material adverse effect on our reputation, business, financial
condition or results of operations.

Patients who receive access to investigational new drugs that have not yet received regulatory marketing approval through
expanded access programs may be suffering from life-threatening illnesses and poor prognosis and may have exhausted all
other available therapies. The risk for serious adverse events in this patient population is high, which could have a negative
impact on the prospects of our therapeutic candidates that are provided under the EAP.

Serious adverse events or other undesirable side effects in connection with the use of our therapeutic candidates provided
under  the  EAP  could  cause  significant  delays  or  an  inability  to  successfully  develop  or  commercialize  such  therapeutic
candidates, which could materially harm our business. In particular, any such serious adverse events or other undesirable
side  effects  could  cause  us  or  regulatory  authorities  to  interrupt,  delay  or  halt  non-clinical  studies  and  clinical  trials,  or
could make it more difficult for us to enroll patients in our clinical trials. If serious adverse events or other undesirable side
effects,  or  unexpected  characteristics  of  our  investigational  new  drugs  that  have  not  yet  received  regulatory  marketing
approval  are  observed  in  patients  who  were  granted  expanded  access  to  our  investigational  new  drugs  under  the  EAP,
further clinical development of such therapeutic candidate may be delayed or we may not be able to continue development
of  such  therapeutic  candidates  at  all,  and  the  occurrence  of  these  events  could  have  a  material  adverse  effect  on  our
business. Undesirable side effects caused by our therapeutic candidates could also result in the delay or denial of regulatory
approval  by  the  FDA  or  other  regulatory  authorities  or  in  a  more  restrictive  label  than  we  expect  and  could  cause  us  to
incur additional costs.

Global economic conditions may make it more difficult for us to commercialize our current commercial products and
any products that we may commercialize or promote in the future and develop our therapeutic candidates.

The pharmaceutical industry, like other industries and businesses, continues to face the effects of the challenging economic
environment.  Patients  experiencing  the  effects  of  the  challenging  economic  environment,  including  high  unemployment
levels  and  increases  in  co-pays,  may  switch  to  generic  products,  delay  treatments,  skip  doses  or  use  other  less  effective
treatments to reduce their costs. Challenging economic conditions in the U.S. include the demands by payors for substantial
rebates and formulary restrictions limiting access to brand-name drugs. In addition, in Europe and in a number of emerging

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markets there are government-mandated reductions in prices for certain pharmaceutical products, as well as government-
imposed access restrictions in certain countries. All of the aforesaid may make it more difficult for us to commercialize our
current commercial products, any products that we may commercialize or promote, and our therapeutic candidates, upon
approval, if any.

Our  business  involves  risks  related  to  handling  regulated  substances,  which  could  severely  affect  our  ability  to
commercialize our current commercial products and any products that we may commercialize or promote in the future
and to conduct research and development of our therapeutic candidates.

In connection with our or our development or commercialization partners’ research and development activities, as well as
the  manufacture  of  commercial  products,  materials,  and  therapeutic  candidates  and  any  products  that  we  may
commercialize or promote in the future, we and our development or commercialization partners are subject to federal, state
and local laws, rules, regulations and policies governing the use, generation, manufacture, storage, air emission, effluent
discharge,  handling  and  disposal  of  certain  materials,  biological  specimens  and  waste.  We  and  our  research  and
development or commercialization partners may be required to incur significant costs to comply with environmental and
health and safety regulations in the future. Our research and development, as well as the activities of our commercial and
clinical  manufacturing  and  commercialization  partners,  both  now  and  in  the  future,  may  involve  the  controlled  use  of
hazardous materials, including, but not limited to, certain hazardous chemicals. We cannot completely eliminate the risk of
accidental contamination or injury from these materials. In the event of such an occurrence, we could be held liable for any
damages that could result and any such liability could exceed our resources.

Security breaches, loss of data, and other disruptions could compromise sensitive information and expose us to liability,
which would cause our business and reputation to suffer.

In the ordinary course of our business, we may collect and store sensitive data, including intellectual property, compliance-
related data, research data, our proprietary business information and that of our suppliers and business partners, technical
information about our products, clinical trial plans as well as personally identifiable information of patients, clinical trial
participants and employees. We also have outsourced elements of our information technology structure, and as a result, we
are  managing  independent  vendor  relationships  with  third  parties  who  may  or  could  have  access  to  our  confidential
information.  Similarly,  our  business  partners  and  other  third-party  providers  possess  certain  of  our  sensitive  data  and
confidential  information.  The  secure  maintenance  of  this  information  is  critical  to  our  operations  and  business  strategy.
Despite the implementation of security measures, our internal computer systems, and those of third parties on which we
rely, are vulnerable to damage from computer viruses, malware, ransomware, cyber-fraud, natural disasters, terrorism, war,
telecommunication  and  electrical  failures,  cyber-attacks  or  cyber-intrusions  over  the  Internet,  attachments  to  emails,
persons inside our organization, or persons with access to systems inside our organization. The risk of a security breach or
disruption, particularly through cyber-attacks or cyber-intrusion, including by computer hackers, foreign governments, and
cyber-terrorists,  has  generally  increased  as  the  number,  intensity  and  sophistication  of  attempted  attacks  and  intrusions
from around the world have increased.

We,  our  partners,  vendors,  and  other  third-party  providers  could  be  susceptible  to  attacks  on  our  and  their  information
security systems, which attacks are of ever-increasing levels of sophistication and are made by groups and individuals with
a  wide  range  of  motives  and  expertise,  including  criminal  groups.  Any  such  breach  could  compromise  our  and  their
networks  and  the  information  stored  there  could  be  accessed,  publicly  disclosed,  lost  or  stolen.  Any  such  access,
inappropriate disclosure of confidential or proprietary information or other loss of information, including our data being
breached  at  third-party  providers,  could  result  in  legal  claims  or  proceedings,  liability  or  financial  loss  under  laws  that
protect the privacy of personal information, disrupt our operations, or our product development programs and damage our
reputation, any of which could adversely affect our business. For example, the loss of clinical trial data from completed or
ongoing  or  planned  clinical  trials  could  result  in  delays  in  our  regulatory  approval  efforts  and  significantly  increase  our
costs to recover or reproduce the data.

We  are  highly  dependent  on  information  technology  networks  and  systems,  including  the  Internet,  to  securely  process,
transmit and store this critical information. Security breaches of this infrastructure, including physical or electronic break-
ins, computer viruses, attacks by hackers and similar breaches, can create system disruptions, shutdowns or unauthorized
disclosure or modification of confidential information. The secure processing, storage, maintenance and transmission of

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this critical information is vital to our operations and business strategy, and we devote significant resources to protecting
such information. Although we take measures to protect sensitive information from unauthorized access or disclosure, our
information technology and infrastructure may be vulnerable to attacks by hackers or viruses or breached due to employee
error, malfeasance or other disruptions.

A  security  breach  or  privacy  violation  that  leads  to  disclosure  or  modification  of  or  prevents  access  to  consumer
information  (including  personally  identifiable  information  or  protected  health  information)  could  harm  our  reputation,
compel us to comply with disparate state breach notification laws, require us to verify the correctness of database contents
and otherwise subject us to liability under laws that protect personal data, resulting in increased costs or loss of revenue. If
we  are  unable  to  prevent  such  security  breaches  or  privacy  violations  or  implement  satisfactory  remedial  measures,  our
operations could be disrupted, and we may suffer a loss of reputation, financial loss, and other regulatory penalties because
of  lost  or  misappropriated  information,  including  sensitive  consumer  data.  In  addition,  these  breaches  and  other
inappropriate access can be difficult to detect, and any delay in identifying them may lead to increased harm of the type
described above.

Any such breach or interruption could compromise our networks, and the information stored there could be inaccessible or
could  be  accessed  by  unauthorized  parties,  publicly  disclosed,  lost  or  stolen.  Any  such  interruption  in  access,  improper
access, disclosure or other loss of information could result in legal claims or proceedings, liability under laws that protect
the  privacy  of  personal  information,  such  as  HIPAA  and  the  General  Data  Protection  Regulation  (GDPR)  in  connection
with our required maintenance of the global safety database for Movantik®, and regulatory penalties. Unauthorized access,
loss  or  dissemination  could  also  disrupt  our  operations,  including  our  ability  to  perform  tests,  provide  test  results,  bill
facilities or patients, process claims and appeals, provide customer assistance services, conduct research and development
activities,  collect,  process  and  prepare  Company  financial  information,  provide  information  about  our  current  and  future
solutions  and  other  patient  and  clinician  education  and  outreach  efforts  through  our  websites,  and  manage  the
administrative  aspects  of  our  business  and  damage  our  reputation,  any  of  which  could  adversely  affect  our  reputation,
business,  financial  condition  or  results  of  operations.  Any  such  breach  could  also  result  in  the  compromise  of  our  trade
secrets and other proprietary information, which could adversely affect our competitive position.

In addition, the interpretation and application of consumer, health-related, privacy and data protection laws in the U.S. and
elsewhere are often uncertain, contradictory, and in flux. It is possible that these laws may be interpreted and applied in a
manner that is inconsistent with our practices. If so, this could result in government-imposed fines or orders requiring that
we change our practices, which could adversely affect our reputation, business, financial condition or results of operations.
Complying with these various laws could cause us to incur substantial costs or require us to change our business practices
and compliance procedures in a manner adverse to our business.

Risks Related to Intellectual Property

We may be unable to adequately protect or enforce our rights to intellectual property, causing us to lose valuable rights.
Loss of patent rights may lead us to lose market share and anticipated profits.

Our  success  depends,  in  part,  on  our  ability,  and  the  ability  of  our  commercialization  or  development  partners  to  obtain
patent  protection  for  our  therapeutic  candidates  and  any  products  that  we  may  commercialize  or  promote,  maintain  the
confidentiality of our trade secrets and know-how, operate without infringing or violating on the proprietary rights of others
and prevent others from infringing or violating on our proprietary rights.

We  try  to  protect  our  proprietary  position  by,  among  other  things,  filing  U.S.,  European,  and  other  patent  applications
related to our therapeutic candidates, inventions and improvements that may be important to the continuing development of
our  commercial  products  and  therapeutic  candidates,  and  we  plan  to  try  to  do  the  same  with  products  we  may  acquire,
commercialize or promote in the future, where this is possible.

Because the patent position of pharmaceutical companies involves complex legal and factual questions, we cannot predict
the  scope,  validity  or  enforceability  of  patents  with  certainty.  Our  issued  patents  and  the  issued  patents  of  our
commercialization or development partners may not provide us with any competitive advantages, may be held invalid or
unenforceable as a result of legal challenges by third parties or could be circumvented. Ownership of the patent rights we

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in-license from our commercialization or development partners or the patent rights to the products already approved for
marketing that we develop, acquire or for which we acquire commercialization rights may be challenged, and as a result,
the rights we in-license and the rights to products we acquire may turn out not to be exclusive or we may not actually have
rights  under  the  patents  despite  receiving  representations  from  a  commercialization  or  development  partner.  Our
competitors  may  also  independently  develop  drug  delivery  technologies  or  products  similar  to  ours  or  design  around  or
otherwise circumvent patents issued to, or licensed by, us. Thus, any patents that we own or license from others may not
provide any protection against competitors. Our pending patent applications, those we may file in the future or those we
may license from third parties may not result in patents being issued. If these patents are issued, they may not provide us
with proprietary protection or competitive advantages. The degree of future protection to be afforded by our proprietary
rights is uncertain because legal means afford only limited protection and may not adequately protect our rights or permit
us to gain or keep our competitive advantage.

In the U.S., Europe, and other jurisdictions, patent applications are typically not published until 18 months after filing. In
addition, many companies and universities do not publish their discoveries until after patent filings are made. This makes it
difficult to be certain that we were the first to file for protection of the inventions or the first to invent the inventions. As a
result, we may not be able to obtain or maintain protection for certain inventions. Therefore, the enforceability and scope of
our patents and patent applications in the U.S., Europe, and other jurisdictions are uncertain and unpredictable. Any patents
that  we  own  may  not  provide  sufficient  protection  against  competitors  and  may  be  of  insufficient  scope  to  achieve  our
business objectives. Additionally, the patent filings of others might act as an impediment to our ability to commercialize
our current or future commercial products.

Patent rights are territorial; thus, the patent protection we do have will only extend to those countries in which we have
issued patents. Even so, the laws of certain countries do not protect our intellectual property rights to the same extent as do
the laws of the U.S. and the European Union. Competitors may successfully challenge our patents, produce similar drugs or
products that do not infringe our patents or produce drugs in countries where we have not applied for patent protection or
that do not respect our patents. Furthermore, it is not possible to know the scope of claims that will be allowed in published
applications, and it is also not possible to know which claims of granted patents, if any, will be deemed enforceable in a
court of law.

In some cases, litigation may be necessary to enforce our patent rights. If we choose to take an infringing third party to
court, the third party may challenge the validity or enforceability of our patent rights or may assert that their activities do
not infringe our patents. Litigation is expensive and unpredictable, and we may not have the proper resources to pursue
such litigation or to protect our patent rights. Moreover, there is the risk that the court will find that our patents are not
valid  or  enforceable,  or  that  the  third  party  does  not  infringe  our  rights  in  these  patents.  Adverse  results  in  any  such
litigation  could  materially  impair  our  patent  rights  and  our  ability  to  prevent  generic  and  other  competition  for  our
products. Such results might also materially affect our economics and our ability to require third parties to enter a license
with us or to pay us a reasonable royalty for using our technology.

In connection with the closing of our in-license for Movantik®,  we  assumed  control  of  ANDA  litigation  related  to  U.S.
Patent  No.  9,012,469,  which  covers  the  commercial,  oxalate  salt,  form  of  naloxegol  (naloxegol  oxalate)  that  is  due  to
expire in April 2032. To date, three parties have filed paragraph IV certifications against U.S. Patent No. 9,012,469. While
we cannot predict the outcome of this ongoing legal proceeding, we intend to defend ourselves vigorously in these matters.
Adverse results in such litigation could cause our period of patent exclusivity in the U.S. for Movantik® to expire as early
as September 2028.

After  the  completion  of  the  development  and  registration  of  our  patents,  third  parties  may  still  manufacture  or  market
products  in  infringement  of  our  patent-protected  rights.  Such  manufacture  or  market  of  products  in  infringement  of  our
patent-protected  rights  is  likely  to  cause  us  damage  and  lead  to  a  reduction  in  the  prices  of  our  current  commercial
products,  any  product  we  may  commercialize  or  promote,  or  any  of  our  therapeutic  candidates,  thereby  reducing  our
potential profits.

In addition, due to the extensive time needed to develop, test and obtain regulatory approval for our therapeutic candidates
or any product we may commercialize or promote, any patents that protect our therapeutic candidate or any product we
may commercialize or promote may expire early during commercialization. This may reduce or eliminate any market

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advantages  that  such  patents  may  give  us.  Following  patent  expiration,  we  may  face  increased  competition  through  the
entry of generic products into the market and a subsequent decline in market share and profits.

In addition, in some cases, we may rely on our licensors to conduct patent and trademark prosecution, patent and trademark
maintenance  or  patent  and  trademark  defense  on  our  behalf.  Therefore,  our  ability  to  ensure  that  these  patents  and
trademarks are properly prosecuted, maintained, or defended may be limited, which may adversely affect our rights in the
commercialization  of  our  commercial  products,  development  of  our  therapeutic  candidates,  and  potential  approval  for
marketing  of  our  therapeutic  products.  Any  failure  by  our  licensors  or  commercialization  or  development  partners  to
properly conduct patent and trademark prosecution, patent and trademark maintenance, patent and trademark enforcement,
or patent defense could materially harm our ability to obtain suitable patent protection covering our commercial products
or  therapeutic  candidates  or  ensure  freedom  to  commercialize  the  products  in  view  of  third-party  patent  rights,  thereby
materially reducing our potential profits.

If we are unable to protect the confidentiality of our trade secrets or know-how, such proprietary information may be
used by others to compete against us.

In  addition  to  filing  patents,  we  generally  try  to  protect  our  trade  secrets,  know-how,  and  technology  by  entering  into
confidentiality  or  non-disclosure  agreements  with  parties  that  have  access  to  them,  such  as  our  development  or
commercialization partners, employees, contractors, and consultants. We also enter into agreements that purport to require
the disclosure and assignment to us of the rights to the ideas, developments, discoveries and inventions of our employees,
advisors, research collaborators, contractors and consultants while we employ or engage them. However, these agreements
can  be  difficult  and  costly  to  enforce  or  may  not  provide  adequate  remedies.  Any  of  these  parties  may  breach  the
confidentiality agreements and willfully or unintentionally disclose our confidential information, or our competitors might
learn of the information in some other way. The disclosure to, or independent development by, a competitor of any trade
secret,  know-how  or  other  technology  not  protected  by  a  patent  could  materially  adversely  affect  any  competitive
advantage we may have over any such competitor.

To the extent that any of our employees, advisors, research collaborators, contractors or consultants independently develop,
or use independently developed, intellectual property in connection with any of our projects, disputes may arise as to the
proprietary rights to this type of information. If a dispute arises with respect to any proprietary right, enforcement of our
rights can be costly and unpredictable, and a court may determine that the right belongs to a third party.

Legal  proceedings  or  third-party  claims  of  intellectual  property  infringement  and  other  challenges  may  require  us  to
spend  substantial  time  and  money  and  could  prevent  us  from  developing  or  commercializing  any  of  our  commercial
products and our therapeutic candidates.

The  development,  manufacture,  use,  offer  for  sale,  sale  or  importation  of  any  of  our  commercial  products  or  any  of  our
therapeutic candidates may infringe on the claims of third-party patents or other intellectual property rights. Patentability,
invalidity,  freedom-to-operate  or  other  opinions  may  be  required  to  determine  the  scope  and  validity  of  third-party
proprietary rights. The nature of claims contained in unpublished patent filings around the world is unknown to us and it is
not  possible  to  know  which  countries  patent  holders  may  choose  for  an  extension  of  their  filings  under  the  Patent
Cooperation  Treaty  or  other  mechanisms.  We  may  also  be  subject  to  claims  based  on  the  actions  of  employees  and
consultants with respect to the usage or disclosure of intellectual property learned at other employers. The cost to us of any
intellectual property litigation or other infringement proceeding, even if resolved in our favor, could be substantial. Some
of  our  competitors  may  be  able  to  sustain  the  costs  of  such  litigation  or  proceedings  more  effectively  because  of  their
substantially  greater  financial  resources.  Uncertainties  resulting  from  the  initiation  and  continuation  or  defense  of
intellectual property litigation or other proceedings could have a material adverse effect on our ability to compete in the
marketplace.  Intellectual  property  litigation  and  other  proceedings  may  also  absorb  significant  management  time.
Consequently, we are unable to guarantee that we will be able to manufacture, use, offer for sale, sell or import any of our
commercial products or of our therapeutic candidates in the event of an infringement action.

In the event of patent infringement claims, or to avoid potential claims, we may choose or be required to seek a license
from a third party and would most likely be required to pay license fees or royalties or both. These licenses may not be
available on acceptable terms, or at all. Even if we were able to obtain a license, the rights may be non-exclusive, which

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could potentially limit our competitive advantage. Ultimately, we could be prevented from commercializing a therapeutic
candidate  and  any  products  that  we  may  commercialize  or  promote  or  be  forced  to  cease  some  aspect  of  our  business
operations if, as a result of actual or threatened patent infringement or other claims, we are unable to enter into licenses on
acceptable terms. This inability to enter into licenses or the ability to exclude others using proprietary rights could have a
material adverse effect on our reputation, business, financial condition or results of operations.

See  Item  8.  Financial  Information  A.  Consolidated  Statements  and  Other  Financial  Information  -  Legal  Proceedings
regarding the Aether Litigation.

We may be subject to other patent-related litigation or proceedings that could be costly to defend and uncertain in their
outcome.

In  addition  to  infringement  claims  against  us,  we  may  become  a  party  to  other  patent  litigation  or  proceedings  before
regulatory agencies, including post-grant review, inter parties review, interference or re-examination proceedings filed with
the  U.S.  Patent  and  Trademark  Office  or  opposition  proceedings  in  other  foreign  patent  offices  regarding  intellectual
property rights with respect to our therapeutic candidates or any products that we may commercialize or promote, as well
as  other  disputes  regarding  intellectual  property  rights  with  development  or  commercialization  partners,  or  others  with
whom we have contractual or other business relationships. Post-issuance proceedings challenging patent claims validity are
not uncommon, and we or our development or commercialization partners will be required to defend these procedures as a
matter  of  course.  Such  procedures  may  be  costly,  and  there  is  a  risk  that  we  may  not  prevail,  which  could  harm  our
business significantly.

Our status as a sublicensee under our in-license for Movantik® may increase the likelihood we will lose valuable rights
to Movantik®.

Rather  than  obtaining  direct  licenses  from  Nektar  Therapeutics,  the  originator  of  Movantik®  (“Nektar”),  for  certain
intellectual  property  covering  the  manufacture  and  use  of  Movantik®,  we  obtained  sublicenses  to  such  rights  from
AstraZeneca  pursuant  to  AstraZeneca’s  agreement  with  Nektar.  Therefore,  our  success  depends,  in  part,  on  AstraZeneca
exercising  its  rights  and  fulfilling  its  obligations  under  its  agreement  with  Nektar.  AstraZeneca’s  failure  to  exercise  its
rights and fulfill its obligations under its agreement with Nektar could cause us to lose our rights covering the manufacture
and use of Movantik®.

In  addition,  AstraZeneca  has  previously  sublicensed  its  rights  under  its  agreement  with  Nektar  to  other  sublicensees  in
Canada and Europe. Therefore, our success also depends, in part, on such other sublicensees complying with the terms and
conditions of their respective agreements with AstraZeneca.

Risks Related to our ADSs

U.S.  holders  of  ADSs  may  suffer  adverse  tax  consequences  if  we  were  characterized  as  a  passive  foreign  investment
company.

Based  on  the  current  composition  of  our  gross  income  and  assets  and  on  reasonable  assumptions  and  projections,  we
believe we will not be treated as a passive foreign investment company (a PFIC) for U.S. federal income tax purposes for
2020. However, there can be no assurance that this will be the case in future taxable years. If we were characterized as a
PFIC, U.S. holders of the ADSs may suffer adverse tax consequences. Generally, gains realized on the sale of the ADSs
would  be  treated  as  ordinary  income,  rather  than  capital  gain,  the  preferential  rate  otherwise  applicable  to  dividends
received in respect of the ADSs by individuals who are U.S. holders would not be available, and interest charges would
apply to certain distributions by us and the proceeds from sales of the ADSs.

There has been a limited market for our ADSs. We cannot ensure investors that an active market will continue or be
sustained for our ADSs on the Nasdaq and this may limit the ability of our investors to sell our ADSs.

In the past, there was limited trading in our ADSs, and there is no assurance that an active trading market of our ADSs will
continue or will be sustained. Limited or minimal trading in our ADSs has in the past, and may in the future, lead to

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dramatic fluctuations in market price and investors may not be able to liquidate their investment at all or at a price that
reflects the value of the business.

While  our  ADSs  began  trading  on  the  Nasdaq  Capital  Market  in  December  2012  and  on  the  Nasdaq  Global  Market  in
July 2018, we cannot assure you that we will maintain compliance with all of the requirements for our ADSs to remain
listed. Additionally, there can be no assurance that trading of our ADSs will be sustained or desirable.

Our ADSs do not trade on any exchange outside of the U.S., and our Ordinary Shares do not trade on any securities
exchange.

Our ADSs are listed only in the U.S. on the Nasdaq Global Market, and our Ordinary Shares are not currently traded on
any other securities exchange. A holder of Ordinary Shares may not be able to effect transactions in our Ordinary Shares
without  depositing  such  Ordinary  Shares  with  the  depositary  in  exchange  for  the  issuance  of  ADSs  representing  such
Ordinary Shares.

As a foreign private issuer, we are permitted to follow certain home country corporate governance practices instead of
applicable  SEC  and  Nasdaq  Stock  Market  requirements,  which  may  result  in  less  protection  than  is  accorded  to
investors under rules applicable to domestic issuers.

As  a  foreign  private  issuer,  we  are  permitted  to  follow  certain  home  country  corporate  governance  practices  instead  of
those otherwise required under the Nasdaq Listing Rules for domestic issuers. For instance, we follow the home country
practice  in  Israel  with  regard  to,  among  other  things,  director  nomination  procedures  and  quorum  at  shareholders’
meetings. In addition, we follow our home country law, instead of the Nasdaq Listing Rules, which require that we obtain
shareholder  approval  for  certain  dilutive  events,  such  as  for  the  establishment  or  amendment  of  certain  equity-based
compensation  plans,  an  issuance  that  will  result  in  a  change  in  control,  certain  transactions  other  than  a  public  offering
involving  issuances  of  a  20%  or  more  interest  in  us  and  certain  acquisitions  of  the  stock  or  assets  of  another  company.
Following  our  home  country  governance  practices  as  opposed  to  the  requirements  that  would  otherwise  apply  to  a  U.S.
domestic  issuer  listed  on  the  Nasdaq  Stock  Market  may  provide  less  protection  than  is  accorded  to  investors  under  the
Nasdaq Listing Rules applicable to domestic issuers.

In addition, as a foreign private issuer, we are exempt from the rules and regulations under the Exchange Act related to the
furnishing  and  content  of  proxy  statements,  and  our  officers,  directors  and  principal  shareholders  are  exempt  from  the
reporting and short-swing profit recovery provisions contained in Section 16 of the Exchange Act. In addition, we are not
required  under  the  Exchange  Act  to  file  annual,  quarterly  and  current  reports  and  financial  statements  with  the  SEC  as
frequently or as promptly as domestic companies whose securities are registered under the Exchange Act.

We currently do not anticipate paying cash dividends, and accordingly, investors must rely on the appreciation in our
ADSs for any return on their investment.

We  currently  anticipate  that  we  will  retain  future  earnings,  if  any,  for  the  development,  operation  and  expansion  of  our
business and do not anticipate declaring or paying any cash dividends for the foreseeable future. In addition, the terms of
our term loan facility prohibit us from paying dividends. Therefore, the success of an investment in our ADSs will depend
upon any future appreciation in their value. There is no guarantee that our ADSs will appreciate in value or even maintain
the price at which our investors have purchased their securities.

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Investors  in  our  ADSs  may  not  receive  the  same  distributions  or  dividends  as  those  we  make  to  the  holders  of  our
Ordinary  Shares,  and,  in  some  limited  circumstances,  investors  in  our  ADSs  may  not  receive  dividends  or  other
distributions on our Ordinary Shares and may not receive any value for them, if it is illegal or impractical to make them
available to investors in our ADSs.

The depositary for the ADSs has agreed to pay to investors in our ADSs the cash dividends or other distributions it or the
custodian  receives  on  Ordinary  Shares  or  other  deposited  securities  underlying  the  ADSs,  after  deducting  its  fees  and
expenses. Investors in our ADSs will receive these distributions in proportion to the number of Ordinary Shares such ADSs
represent. However, the depositary is not responsible if it decides that it is unlawful or impractical to make a distribution
available  to  any  holders  of  ADSs.  For  example,  it  would  be  unlawful  to  make  a  distribution  to  a  holder  of  ADSs  if  it
consists  of  securities  that  require  registration  under  the  Securities  Act  of  1933,  as  amended,  but  that  is  not  properly
registered or distributed under an applicable exemption from registration. In these cases, the depositary may determine not
to distribute such property and hold it as “deposited securities” or may seek to effect a substitute dividend or distribution,
including net cash proceeds from the sale of the dividends that the depositary deems an equitable and practicable substitute.
We have no obligation to register under U.S. securities laws any ADSs, Ordinary Shares, rights or other securities received
through such distributions. We also have no obligation to take any other action to permit the distribution of ADSs, Ordinary
Shares,  rights  or  anything  else  to  holders  of  ADSs.  In  addition,  the  depositary  may  deduct  from  such  dividends  or
distributions  its  fees  and  may  withhold  amounts  on  account  of  taxes  or  other  governmental  charges  to  the  extent  the
depositary believes it is required to make such withholding. This means that investors in our ADSs may not receive the
same  distributions  or  dividends  as  those  we  make  to  the  holders  of  our  Ordinary  Shares,  and,  in  some  limited
circumstances,  investors  in  our  ADSs  may  not  receive  any  value  for  such  distributions  or  dividends  if  it  is  illegal  or
impractical for us to make them available to investors in our ADSs. These restrictions may cause a material decline in the
value of the ADSs.

Holders of ADSs must act through the depositary to exercise their rights.

Holders of our ADSs do not have the same rights as our holders of Ordinary Shares and may only exercise the voting rights
with respect to the underlying Ordinary Shares in accordance with the provisions of the deposit agreement for the ADSs.
Under  Israeli  law,  the  minimum  notice  period  required  to  convene  a  shareholders’  meeting  is  no  less  than  35  or  21
calendar days, depending on the proposals on the agenda for the shareholders’ meeting. When a shareholders’ meeting is
convened,  holders  of  our  ADSs  may  not  receive  sufficient  advance  notice  of  a  shareholders’  meeting  to  permit  them  to
cancel the ADSs and withdraw their Ordinary Shares to allow them to cast their vote with respect to any specific matter. In
addition, the depositary and its agents may not be able to send voting instructions to holders of our ADSs or carry out their
voting instructions in a timely manner. We will make all reasonable efforts to cause the depositary to extend voting rights
to holders of our ADSs in a timely manner, but we cannot assure holders that they will receive the voting materials in time
to  ensure  that  they  can  instruct  the  depositary  to  vote  their  ADSs.  Furthermore,  the  depositary  and  its  agents  are  not
responsible for any failure to carry out any instructions to vote, for the manner in which any vote is cast or for the effect of
any such vote. As a result, holders of our ADSs may not be able to exercise their right to vote and they may lack recourse if
their  ADSs  are  not  voted  as  they  requested.  In  addition,  in  the  capacity  as  an  ADS  holder,  they  are  not  able  to  call  a
shareholders’ meeting.

The depositary for our ADSs gives us a discretionary proxy to vote our Ordinary Shares underlying ADSs if a holder of
our ADSs does not give voting instructions, except in limited circumstances.

Under  the  deposit  agreement  for  the  ADSs,  the  depositary  gives  us  a  discretionary  proxy  to  vote  our  Ordinary  Shares
underlying ADSs at shareholders’ meetings if a holder of our ADSs does not give voting instructions, unless:

● we have instructed the depositary that we do not wish a discretionary proxy to be given;
● we have informed the depositary that there is substantial opposition as to a matter to be voted on at the meeting;

or

● we have informed the depositary that a matter to be voted on at the meeting would have a material adverse impact

on shareholders.

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The  effect  of  this  discretionary  proxy  is  that  a  holder  of  our  ADSs  cannot  prevent  our  Ordinary  Shares  underlying  such
ADSs from being voted by us at our discretion, absent the situations described above. Holders of our Ordinary Shares are
not subject to this discretionary proxy.

Risks Related to our Operations in Israel

We  conduct  our  operations  in  Israel  and  therefore  our  results  may  be  adversely  affected  by  political,  economic  and
military instability in Israel and the region.

We  are  incorporated  under  the  laws  of  the  State  of  Israel,  and  our  principal  offices  are  located  in  central  Israel.
Accordingly,  political,  economic  and  military  conditions  in  Israel  and  the  surrounding  region  may  directly  affect  our
business.  Since  the  establishment  of  the  State  of  Israel  in  1948,  a  number  of  armed  conflicts  have  taken  place  between
Israel  and  its  Arab  neighbors,  including  Hezbollah  in  Lebanon  (and  Syria)  and  Hamas  in  the  Gaza  Strip,  both  of  which
involved missile strikes in various parts of Israel causing the disruption of economic activities. Our principal offices are
located within the range of rockets that could be fired from Lebanon, Syria or the Gaza Strip into Israel. In addition, Israel
faces  many  threats  from  more  distant  neighbors,  in  particular,  Iran.  Parties  with  whom  we  do  business  have  sometimes
declined  to  travel  to  Israel  during  periods  of  heightened  unrest  or  tension,  forcing  us  to  make  alternative  arrangements
when  necessary.  In  addition,  the  political  and  security  situation  in  Israel  may  result  in  parties  with  whom  we  have
agreements involving performance in Israel claiming that they are not obligated to perform their commitments under those
agreements pursuant to force majeure provisions in such agreements. Any hostilities involving Israel or the interruption or
curtailment of trade within Israel or between Israel and its trading partners could adversely affect our operations or results
of operations and could make it more difficult for us to raise capital.

Our commercial insurance does not cover losses that may occur as a result of events associated with the security situation
in  the  Middle  East.  Although  the  Israeli  government  is  currently  committed  to  cover  the  reinstatement  value  of  direct
damages  that  are  caused  by  terrorist  attacks  or  acts  of  war,  there  is  no  assurance  that  this  government  coverage  will  be
maintained,  or  if  maintained,  will  be  sufficient  to  compensate  us  fully  for  damages  incurred.  Any  losses  or  damages
incurred by us could have a material adverse effect on our business.

Several countries, principally in the Middle East, restrict doing business with Israel and Israeli companies, and additional
countries  may  impose  restrictions  on  doing  business  with  Israel  and  Israeli  companies.  In  addition,  there  have  been
increased  efforts  by  activists  to  cause  companies  and  consumers  to  boycott  Israeli  goods  based  on  Israeli  government
policies.  Such  business  restrictions  and  boycotts,  particularly  if  they  become  more  widespread,  may  materially  and
adversely impact our business.

Because a certain portion of our expenses is incurred in currencies other than the U.S. dollar, our results of operations
may be harmed by currency fluctuations and inflation.

Our reporting and functional currency is the U.S. dollar. Most of our revenues and royalty payments from our agreements
with our development or commercialization partners are in U.S. dollars, and we expect our revenues from future licensing
and co-promotion agreements to be denominated mainly in U.S. dollars or in Euros. We pay a substantial portion of our
expenses in U.S. dollars; however, a portion of our expenses, including salaries of our employees in Israel and payment to
part of our service providers in Israel and other territories, are paid in NIS and in other currencies. In addition, a portion of
our financial assets is held in NIS and in other currencies. As a result, we are exposed to currency fluctuation risks. For
example, if the NIS strengthens against the U.S. dollar, our reported expenses in U.S. dollars may be higher. In addition, if
the NIS weakens against the U.S. dollar, the U.S. dollar value of our financial assets held in NIS will decline.

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Provisions of the RedHill Biopharma Ltd. Award Plan, Israeli law, our articles of association and our change in control
retention  plan  may  delay,  prevent  or  otherwise  impede  a  merger  with,  or  an  acquisition  of,  our  Company,  or  an
acquisition of a significant portion of our shares, which could prevent a change in control, even when the terms of such
a transaction are favorable to us and our shareholders.

Our Award Plan provides that all options granted by us will be fully accelerated upon a “hostile takeover” of us. A “hostile
takeover” is defined in our Award Plan as an event in which any person, entity or group that was not an “interested party”,
as  defined  in  the  Israeli  Securities  Law  –  1968,  on  the  date  of  the  initial  public  offering  of  our  Ordinary  Shares  on  the
TASE, will become a “controlling shareholder” as defined in the Israel Securities Law, 1968, or a “holder,” as defined in
the Israeli Securities Law – 1968, of 25% or more of our voting rights or any merger or consolidation involving us, in each
case without a resolution by our board of directors supporting the transaction. In addition, if a “Significant Event” occurs
and following which the employment of a grantee with us or a related company is terminated by us or a related company
other than for “Cause”, and unless the applicable agreement provides otherwise, all the outstanding options held by or for
the  benefit  of  any  such  grantee  will  be  accelerated  and  immediately  vested  and  exercisable.  A  “Significant  Event”  is
defined in our Award Plan as a consolidation or merger with or into another corporation approved by our board of directors
in which we are the continuing or surviving corporation or in which the continuing or surviving corporation assumes the
option or substitutes it with an appropriate option in the surviving corporation.

The Israeli Companies Law, 1999, or the Israeli Companies Law, regulates mergers, requires tender offers for acquisitions
of  shares  or  voting  rights  above  specified  thresholds,  requires  special  approvals  for  transactions  involving  directors,
officers  or  significant  shareholders  and  regulates  other  matters  that  may  be  relevant  to  these  types  of  transactions.  For
example, a merger may not be consummated unless at least 50 days have passed from the date that a merger proposal was
filed  by  each  merging  company  with  the  Israel  Registrar  of  Companies  and  at  least  30  days  from  the  date  that  the
shareholders  of  both  merging  companies  approved  the  merger.  In  addition,  a  majority  of  each  class  of  securities  of  the
target company must approve a merger. Moreover, the Israeli Companies Law provides that certain purchases of securities
of  a  public  company  are  subject  to  tender  offer  rules.  As  a  general  rule,  the  Israeli  Companies  Law  prohibits  any
acquisition of shares or voting power in a public company that would result in the purchaser holding 25% or more, or more
than 45% of the voting power in the company, if there is no other person holding 25% or more, or more than 45% of the
voting  power  in  a  company,  respectively,  without  conducting  a  special  tender  offer.  The  Israeli  Companies  Law  further
provides that a purchase of shares or voting power of a public company or a class of shares of a public company which will
result in the purchaser’s holding 90% or more of the company’s shares, class of shares or voting rights, is prohibited unless
the purchaser conducts a full tender offer for all of the company’s shares or class of shares. The purchaser will be allowed
to purchase all of the company’s shares or class of shares (including those shares held by shareholders who did not respond
to the offer), if either (i) the shareholders who do not accept the offer hold less than 5% of the issued and outstanding share
capital  of  the  company  or  of  the  applicable  class,  and  more  than  half  of  the  shareholders  who  do  not  have  a  personal
interest in the offer accept the offer, or (ii) the shareholders who do not accept the offer hold less than 2% of the issued and
outstanding share capital of the company or of the applicable class. The shareholders, including those who indicated their
acceptance  of  the  tender  offer  (except  if  otherwise  detailed  in  the  tender  offer  document),  may,  at  any  time  within
six months following the completion of the tender offer, petition the court to alter the consideration for the acquisition. At
the request of an offeree of a full tender offer which was accepted, the court may determine that the consideration for the
shares purchased under the tender offer was lower than their fair value and compel the offeror to pay to the offerees the fair
value of the shares. Such an application to the court may be filed as a class action.

In addition, the Israeli Companies Law provides for certain limitations on a shareholder that holds more than 90% of the
company’s shares, or class of shares.

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Pursuant to our articles of association, the size of our board of directors may be no less than five persons and no more than
eleven, including any external directors whose appointment is required under the law. The directors who are not external
directors are divided into three classes, as nearly equal in number as possible. At each annual general meeting, the term of
one class of directors expires, and the directors of such class are re-nominated to serve an additional three-year term that
expires at the annual general meeting held in the third year following such election (other than any director nominated for
election by Cosmo pursuant to the Company’s subscription agreement with Cosmo, whose term of office may expire earlier
depending on the beneficial ownership by the Cosmo investor of the Cosmo shares). This process continues indefinitely.
Such  provisions  of  our  articles  of  association  make  it  more  difficult  for  a  third  party  to  effect  a  change  in  control  or
takeover attempt that our management and board of directors oppose.

In addition, we have adopted a change in control employee retention plan providing for compensation to Company officers
and employees in the event of a change in control (as defined by the plan), subject to the satisfaction of various conditions.
See “Item 6 B. – Compensation – Change in Control Retention Plan.”

Furthermore, Israeli tax considerations may, in certain circumstances, make potential transactions unappealing to us or to
some of our shareholders. For example, Israeli tax law does not recognize tax-free share exchanges to the same extent as
U.S. tax law. With respect to mergers, Israeli tax law allows for tax deferral in certain circumstances but makes the deferral
contingent  on  the  fulfillment  of  numerous  conditions,  including  a  holding  period  of  two  years  from  the  date  of  the
transaction  during  which  sales  and  dispositions  of  shares  of  the  participating  companies  are  restricted.  Moreover,  with
respect to certain share swap transactions, the tax deferral is limited in time, and when such time expires, the tax becomes
payable even if no actual disposition of the shares has occurred.

These  and  other  similar  provisions  could  delay,  prevent  or  impede  an  acquisition  of  us  or  our  merger  with  another
company, or an acquisition of a significant portion of our shares, even if such an acquisition or merger would be beneficial
to us or to our shareholders.

It may be difficult to enforce a U.S. judgment against us and our directors and officers in Israel or the U.S. or to serve
process on our directors and officers.

We are incorporated in Israel. Most of our directors and executive officers reside outside of the U.S., and most of the assets
of  our  directors  and  executive  officers  may  be  located  outside  of  the  U.S.  Therefore,  a  judgment  obtained  against  us  or
most of our executive officers and our directors in the U.S., including one based on the civil liability provisions of the U.S.
federal securities laws, may not be collectible in the U.S. and may not be enforced by a U.S. or Israeli court. It may also be
difficult to effect service of process on these persons in the U.S. or to assert U.S. securities law claims in original actions
instituted in Israel.

The obligations and responsibilities of our shareholders are governed by Israeli law, which may differ in some respects
from  the  obligations  and  responsibilities  of  shareholders  of  U.S.  companies.  Israeli  law  may  impose  obligations  and
responsibilities on a shareholder of an Israeli company that are not imposed upon shareholders of corporations in the
U.S.

We are incorporated under Israeli law. The obligations and responsibilities of the shareholders are governed by our articles
of  association  and  Israeli  law.  These  obligations  and  responsibilities  differ  in  some  respects  from  the  obligations  and
responsibilities of shareholders in typical U.S.-based corporations. In particular, a shareholder of an Israeli company has a
duty to act in good faith toward the company and other shareholders and to refrain from abusing its power in the company,
including,  among  other  things,  in  voting  at  the  general  meeting  of  shareholders  on  matters  such  as  amendments  to  a
company’s  articles  of  association,  increases  in  a  company’s  authorized  share  capital,  mergers  and  acquisitions  and
interested  party  transactions  requiring  shareholder  approval.  In  addition,  a  shareholder  who  knows  that  it  possesses  the
power to determine the outcome of a shareholder vote or to appoint or prevent the appointment of a director or executive
officer  in  the  company  has  a  duty  of  fairness  toward  the  company.  There  is  limited  case  law  available  to  assist  us  in
understanding the implications of these provisions that govern shareholders’ actions. These provisions may be interpreted
to impose additional obligations and responsibilities on our shareholders that are not typically imposed on shareholders of
U.S. corporations.

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Claims  for  indemnification  by  our  directors  and  officers  may  reduce  our  available  funds  to  satisfy  successful
shareholder claims against us and may reduce the amount of money available to us.

The  Israeli  Companies  Law  and  our  articles  of  association  permit  us  to  indemnify  our  directors  and  officers  for  acts
performed by them in their capacity as directors and officers. The Israeli Companies Law provides that a company may not
exempt or indemnify a director or an officer nor enter into an insurance contract, which would provide coverage for any
monetary liability incurred as a result of: (a) a breach by the director or officer of his duty of loyalty, except for insurance
and  indemnification  where  the  director  or  officer  acted  in  good  faith  and  had  a  reasonable  basis  to  believe  that  the  act
would  not  prejudice  the  company;  (b)  a  breach  by  the  director  or  officer  of  his  duty  of  care  if  the  breach  was  done
intentionally or recklessly, except if the breach was solely as a result of negligence; (c) any act or omission done with the
intent to derive an illegal personal benefit; or (d) any fine, civil fine, monetary sanctions, or forfeit imposed on the officer
or director. Our articles of association provide that we may exempt or indemnify a director or an officer to the maximum
extent permissible under law.

We  have  issued  letters  of  indemnification  to  our  directors  and  officers,  pursuant  to  which  we  have  agreed  to  indemnify
them in advance for any liability or expense imposed on or incurred by them in connection with acts they perform in their
capacity as a director or officer, subject to applicable law. The amount of the advance indemnity is limited to the higher of
25% of our then shareholders’ equity, per our most recent annual financial statements, or $5 million.

Our indemnification obligations limit the personal liability of our directors and officers for monetary damages for breach of
their duties as directors by shifting the burden of such losses and expenses to us. Although we have obtained directors’ and
officers’ liability insurance, certain liabilities or expenses covered by our indemnification obligations may not be covered
by  such  insurance  or  the  coverage  limitation  amounts  may  be  exceeded.  As  a  result,  we  may  need  to  use  a  significant
amount  of  our  funds  to  satisfy  our  indemnification  obligations,  which  could  severely  harm  our  business  or  financial
condition and limit the funds available to those who may choose to bring a claim against us. These provisions and resultant
costs may also discourage us from bringing a lawsuit against directors and officers for breaches of their duties and may
similarly  discourage  the  filing  of  derivative  litigation  by  our  shareholders  against  the  directors  and  officers  even  though
such actions, if successful, might otherwise benefit our security holders.

Our  Amended  and  Restated  Articles  of  Association  designate  courts  located  either  within  the  State  of  Israel,  or  the
Federal District Courts of the United States, as the exclusive forum for certain litigation that may be initiated by our
shareholders, which could limit our shareholders’ ability to bring a favorable or convenient judicial forum for disputes
with us.

Our  Amended  and  Restated  Articles  of  Association  provide  that,  unless  we  consent  in  writing  to  the  selection  of  an
alternative forum, the Tel Aviv District Court (Economic Division in the State of Israel (or, if the Tel Aviv District Court
does not have jurisdiction, and no other Israeli court has jurisdiction, the federal district court for the District of New York)
shall  be  the  sole  and  exclusive  forum  for  (1)  any  derivative  action  or  proceeding  brought  on  our  behalf,  (2)  any  action
asserting  a  claim  of  breach  of  a  fiduciary  duty  owed  by  any  of  our  directors,  officers  or  other  employees  to  us  or  our
shareholders, and (3) any action asserting a claim arising pursuant to any provision of the Companies Law or the Israeli
Securities  Law  5728-1968,  in  all  cases  subject  to  the  court’s  having  personal  jurisdiction  over  the  indispensable  parties
named as defendants. In addition, the federal district courts of the United States for the District of New York shall be the
exclusive  forum  for  any  complaint  asserting  a  cause  of  action  arising  under  the  Securities  Act  of  1933.  Any  person  or
entity purchasing or otherwise acquiring any interest in shares of our capital stock shall be deemed to have notice of and
consented to these provisions.

This forum selection provision may limit shareholders’ ability to bring a claim in a judicial forum for disputes that it finds
favorable or convenient for disputes with us or our directors, officers, or other employees, which may discourage lawsuits
with respect to such claims. Alternatively, a court, including an Israeli court, could find these provisions of our Articles of
Association to be inapplicable or unenforceable in respect of one or more of the specified types of actions or proceedings,
which may require us to incur additional costs associated with resolving such matters in other jurisdictions, which could
adversely affect our business and financial condition.

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General Risks

We must comply with the U.S. Foreign Corrupt Practices Act.

The U.S. Foreign Corrupt Practices Act (the “FCPA”) applies to companies, such as us, with a class of securities registered
under  the  Securities  Exchange  Act  of  1934,  as  amended  (the  “Exchange  Act”).  The  FCPA  to  which  various  of  our
operations may be subject generally prohibits companies and their intermediaries from engaging in bribery or making other
improper payments to officials for the purpose of obtaining or retaining business. In various jurisdictions, our operations
require  that  we  and  third  parties  acting  on  our  behalf  routinely  interact  with  government  officials,  including  medical
personnel  who  may  be  considered  government  officials  for  purposes  of  these  laws  because  they  are  employees  of  state-
owned or controlled facilities. Our policies mandate compliance with these anti-bribery laws; however, we operate in many
parts of the world that have experienced governmental or private corruption to some degree. As a result, the existence and
implementation of a robust anti-corruption program cannot eliminate all risks that unauthorized reckless or criminal acts
have been or will be committed by our employees or agents. If our employees or other agents are found to have engaged in
such practices, we could suffer severe penalties. Violations of the FCPA, or allegations of such violations, could disrupt our
business and result in a material adverse effect on our reputation, business, financial condition or results of operations.

Future issuances or sales of our ADSs could reduce the market price of our ADSs.

As of March 17, 2021, we had options to purchase 49,306,180 ordinary shares (“Ordinary Shares”) under our Amended
and  Restated  Award  Plan  (2010)  (“Award  Plan”)  outstanding  and  options  outstanding  to  purchase  3,000  ADSs  (each
representing  10  Ordinary  Shares)  outside  the  Award  Plan.  In  addition,  as  of  March  17,  2021,  there  were  16,438,747
Ordinary  Shares  reserved  for  issuance  under  our  Award  Plan  (including  Ordinary  Shares  subject  to  outstanding  options
under  such  plan).  In  January  2021,  we  issued  3,188,776  ADSs,  and  in  March  2021,  we  issued  4,647,433  ADSs,  in
connection  with  underwritten  bought  deal  offerings.  In  addition,  to  date,  we  have  sold  an  aggregate  of  2,837,038  ADSs
under our “at-the-market” equity offering program. Future substantial issuance or sale of our ADSs, or the perception that
such sales may occur in the future, including sales of ADSs issuable upon the exercise of options, warrants or other equity-
based securities, may cause the market price of our ADSs to decline. Moreover, the issuance of ADSs upon the exercise of
our options will also have a dilutive effect on our shareholders, which could further reduce the price of our ADSs.

The market price of our ADSs is subject to fluctuation, which could result in substantial losses by our investors. The
COVID-19  pandemic  has  resulted  in  significant  financial  market  volatility,  and  its  impact  on  the  global  economy
remains uncertain. A continuation or worsening of the pandemic could have a material adverse impact on the market
price of our ADSs. This may affect the ability of our investors to sell their ADSs, and the value of an investment in our
ADSs may decline.

The stock market in general and the market price of our ADSs on the Nasdaq, in particular, are subject to fluctuation, and
changes in the price of our securities may be unrelated to our operating performance. The market price of our ADSs on the
Nasdaq has fluctuated in the past, and we expect they will continue to do so. The market price of our ADSs is and will be
subject to a number of factors, including but not limited to:

● our ability to execute our business plan, including commercialization of our current and future commercial

products;

● announcements  of  technological  innovations  or  new  therapeutic  candidates  or  new  products  approved  for

marketing by us or others;

● announcements  by  us  of  significant  acquisitions,  strategic  partnerships,  in-licensing,  out-licensing,  joint

ventures or capital commitments;

● our ability to comply with the various covenants under our credit agreement with HCRM;
● expiration  or  terminations  of  licenses,  research  contracts  or  other  commercialization  or  development

agreements;

● public concern as to the safety of drugs we, our commercialization or development partners or others market

or develop;

● the volatility of market prices for shares of biopharmaceutical companies generally;

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● success or failure of research and development projects;
● departure of or major events adversely affecting key personnel;
● developments concerning intellectual property rights or regulatory approvals;
● variations in our and our competitors’ results of operations;
● changes  in  earnings  estimates  or  recommendations  by  securities  analysts,  if  our  ADSs  are  covered  by

analysts;

● changes in government regulations or patent proceedings and decisions;
● developments by our development or commercialization partners; and
● general  market  conditions,  geopolitical  conditions  and  other  factors,  including  factors  unrelated  to  our

operating performance.

These factors and any corresponding price fluctuations may materially and adversely affect the market price of our ADSs
and result in substantial losses by our investors.

Additionally,  market  prices  for  securities  of  biotechnology  and  pharmaceutical  companies  historically  have  been  very
volatile. The market for these securities has from time to time, experienced significant price and volume fluctuations for
reasons unrelated to the operating performance of any one company. The COVID-19 pandemic has resulted in significant
financial  market  volatility  and  uncertainty.  A  continuation  or  worsening  of  the  levels  of  market  disruption  and  volatility
seen in the recent past could have an adverse effect on our ability to access capital, on our business, results of operations
and  financial  condition,  and  on  the  market  price  of  our  ADSs.  In  the  past,  following  periods  of  market  volatility,
shareholders have often instituted securities class action litigation and derivative actions. If we were involved in securities
or  other  litigation,  it  could  have  a  substantial  cost  and  divert  resources  and  attention  of  management  from  our  business,
even if we are successful.

We incur significant costs as a result of the listing of our ADSs on the Nasdaq, and we may need to devote substantial
time and resources to new and current compliance initiatives and reporting requirements.

As a public company in the U.S., we incur significant accounting, legal and other expenses as a result of the listing of our
securities on the Nasdaq. These include costs associated with the reporting requirements of the SEC and the requirements
of the Nasdaq Listing Rules, as well as requirements under Section 404 and other provisions of the Sarbanes-Oxley Act of
2002  (the  “Sarbanes-Oxley  Act”).  These  rules  and  regulations  have  increased  our  legal  and  financial  compliance  costs,
introduced  new  costs  such  as  investor  relations,  travel  costs,  stock  exchange  listing  fees,  and  shareholder  reporting,  and
made  some  activities  more  time-consuming  and  costly.  Any  future  changes  in  the  laws  and  regulations  affecting  public
companies  in  the  U.S.  and  Israel,  including  Section  404  and  other  provisions  of  the  Sarbanes-Oxley  Act,  the  rules  and
regulations adopted by the SEC and the Nasdaq Listing Rules, as well as applicable Israeli reporting requirements, may
result in an increase to our costs as we respond to such changes. These laws, rules, and regulations could make it more
difficult and costly for us to obtain certain types of insurance, including director and officer liability insurance, and we may
be  forced  to  accept  reduced  policy  limits  and  coverage  or  incur  substantially  higher  costs  to  obtain  the  same  or  similar
coverage. The impact of these requirements could also make it more difficult for us to attract and retain qualified persons to
serve on our board of directors, our board committees or as executive officers and may require us to pay more for such
positions.

Since December 31, 2018, we no longer qualify as an “emerging growth company” as defined in the JOBS Act. As such,
certain  temporary  exemptions  from  various  reporting  requirements,  including,  but  not  limited  to,  not  being  required  to
comply with the auditor attestation requirements of Section 404 of the Sarbanes Oxley Act (and the rules and regulations of
the  SEC  thereunder)  ceased  to  apply,  and  we  have  begun  to  incur  and  expect  to  incur  additional  expenses  and  devote
increased management time, effort and attention toward ensuring compliance with such reporting requirements, which are
significant.

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We  may  fail  to  maintain  effective  internal  control  over  financial  reporting,  which  may  adversely  affect  investor
confidence in us and, as a result, may affect the value of our ADSs.

We  have  documented  and  tested  our  internal  control  systems  and  procedures  in  order  for  us  to  comply  with  the
requirements of Section 404 of the Sarbanes-Oxley Act, which requires us to furnish a report by management on, among
other things, the effectiveness of our internal control over financial reporting, and requires our auditor’s attestation report
on the effectiveness of our internal control over financial reporting. The continuous process of strengthening our internal
control and complying with Section 404 of the Sarbanes-Oxley Act is complicated, expensive and time-consuming. While
our assessment of our internal control over financial reporting resulted in our conclusion that as of December 31, 2020, our
internal  control  over  financial  reporting  was  effective,  we  cannot  predict  the  outcome  of  our  testing  or  any  subsequent
testing by our auditor in future periods. If we fail to maintain the adequacy of our internal control, we may not be able to
ensure that we can conclude on an ongoing basis that we have effective internal control over financial reporting. Even if we
do conclude that our internal control over financial reporting is effective, our independent registered public accounting firm
may still issue a report that is qualified or adverse if it is not satisfied with our internal control. Failure to maintain effective
internal control over financial reporting could result in investigation or sanctions by regulatory authorities and could have a
material adverse effect on our reputation, business, financial condition, results of operations or investor confidence in the
accuracy and completeness of our financial reports, which would cause the price of our ADSs to decline.

ITEM 4.          INFORMATION ON THE COMPANY

A.          History and Development of the Company

Our legal and commercial name is RedHill Biopharma Ltd. Our company was incorporated on August 3, 2009, and was
registered as a private company limited by shares under the laws of the State of Israel. Our principal executive offices are
located at 21 Ha’arba’a Street, Tel-Aviv, Israel, and our telephone number is 972-3-541-3131.

In  February  2011,  we  completed  our  initial  public  offering  in  Israel,  pursuant  to  which  we  issued  14,302,300  Ordinary
Shares, and 7,151,150 tradable Series 1 Warrants to purchase 7,151,150 Ordinary Shares for aggregate gross proceeds of
approximately $14 million. On December 27, 2012, we completed the listing of our ADSs on the Nasdaq Capital Market,
and  on  July  20,  2018,  our  ADSs  were  listed  on  the  Nasdaq  Global  Market.  On  February  13,  2020,  our  Ordinary  Shares
were voluntarily delisted from trading on the Tel-Aviv Stock Exchange. Our ADSs are traded on the Nasdaq Global Market
under the symbol "RDHL."

The Securities and Exchange Commission, or SEC, maintains an internet site that contains reports, proxy and information
statements and other information regarding issuers that file electronically with the SEC at http://sec.gov.

Our website address is http://www.redhillbio.com. Information contained on, or that can be accessed through, our website
does not constitute a part of this Annual Report.

Our capital expenditures for the years ended December 31, 2020, 2019, and 2018 were approximately $406,000, $168,000,
and $23,000, respectively. Our current capital expenditures involve equipment and leasehold improvements.

B.           Business Overview

We  are  a  specialty  biopharmaceutical  company,  primarily  focused  on  the  commercialization  and  development  of
proprietary  drugs  for  gastrointestinal  (“GI”)  and  infectious  diseases.  Our  primary  focus  is  to  become  a  leading  specialty
biopharmaceutical  company  through  our  commercial  presence  in  the  U.S.  to  support  current  and  potential  future
commercialization of products approved for marketing and of our therapeutic candidates.

We are currently focused primarily on the commercialization in the U.S. of GI-related products Movantik®, Talicia®  and
Aemcolo®.

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In  addition,  we  also  continue  to  develop  our  pipeline  of  clinical-stage  therapeutic  candidates,  including  the  study  of  our
therapeutic  candidates  with  opaganib  (Yeliva®,  ABC294640)  and  RHB-107  (upamostat)  as  potential  treatments  for
COVID-19  and  other  indications,  RHB-104  for  Crohn's  disease,  and  other  development  programs.  We  look  for
opportunities to leverage our commercial presence and capabilities in the U.S. to support the potential future launch of our
therapeutic candidates currently under development, if approved by the FDA, or FDA-approved products which we may
acquire in the future.

Depending on the specific development program, our therapeutic candidates are designed to exhibit greater efficacy and/or
provide improvements over existing drugs in various ways, including by one or more of the following: by improving their
safety profile, reducing side effects, lowering the number of administrations, using a more convenient administration form
or providing a cost advantage.

We generate our pipeline of therapeutic candidates by identifying, validating and in-licensing or acquiring products that are
consistent with our product and corporate strategy and that we believe exhibit a relatively high probability of therapeutic
and commercial success. We have one product that we developed internally which has been approved for marketing and, to
date,  none  of  our  therapeutic  candidates  has  generated  meaningful  revenues.  We  plan  to  commercialize  our  therapeutic
candidates,  upon  approval,  if  any,  through  licensing  and  other  commercialization  arrangements  outside  the  U.S.  with
pharmaceutical companies on a global and territorial basis or, in the case of commercialization in the U.S., independently
with our dedicated commercial operations or in a potential partnership with other commercial-stage companies. We also
evaluate, on a case-by-case basis, co-development, co-promotion, licensing and similar arrangements.

Our Strategy

Our goal is to become a significant player in the commercialization and development of pharmaceuticals for the treatment
of GI-related diseases.

Key elements of our strategy are to:

● advance our initiative to become a leading specialty biopharmaceutical company by leveraging our commercial
presence  in  the  U.S.  to  achieve  successful  commercialization  of  products  approved  for  marketing,  including
Talicia®  and  our  other  commercial  products,  and  future  commercialization  of  our  therapeutic  candidates,  if
approved, and by identifying and acquiring rights to products that have been approved for marketing in the U.S.
and investigational new drugs from pharmaceutical companies that are interested in divesting one or more of their
products. Specifically, we seek to acquire rights to products that are already approved or commercialized in the
U.S.,  preferably  with  a  therapeutic  focus  on  GI,  which  would  enable  us  to  commercialize  such  products
independently  through  our  own  marketing  and  commercialization  capabilities.  We  identify  such  opportunities
through our broad network of contacts and other sources in the pharmaceutical field;

● identify  and  acquire  rights  to  products  from  pharmaceutical  companies  that  have  encountered  cash  flow  or
operational problems or that decide to divest one or more of their products for various reasons. Specifically, we
seek to acquire rights to and develop products that are intended to treat pronounced clinical needs, have patent or
other protections, and have potential target markets totaling tens of millions to billions of dollars. Additionally, we
seek to acquire rights to and develop products based on different technologies designed to reduce our dependency
on any specific product or technology. We identify such opportunities through our broad network of contacts and
other sources in the pharmaceutical field;

● enhance  existing  pharmaceutical  products,  including  broadening  their  range  of  indications,  or  launching
innovative  and  advantageous  pharmaceutical  products,  based  on  existing  active  ingredients.  Because  there  is  a
large knowledge base regarding existing products, the preclinical, clinical and regulatory requirements needed to
obtain  marketing  approval  for  enhanced  formulations  are  relatively  well-defined.  In  particular,  clinical  trial
designs, inclusion criteria and endpoints previously accepted by regulators may sometimes be re-used. In addition
to  reducing  costs  and  time  to  market,  we  believe  that  targeting  therapeutics  with  proven  safety  and  efficacy
profiles provides us a better prospect of clinical success;

● where applicable, utilize the FDA’s 505(b)(2) regulatory pathway to potentially obtain more timely and efficient
approval of our formulations of previously approved products. Under the 505(b)(2) process, we are able to seek
FDA approval of a new dosage form, strength, route of administration, formulation, dosage regimen, or indication

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of a pharmaceutical product that has previously been approved by the FDA. This process enables us to partially
rely  on  the  FDA  findings  of  safety  or  efficacy  for  previously  approved  drugs,  thus  avoiding  the  duplication  of
costly and time-consuming preclinical and various human studies. See “Item 4. Information on the Company – B.
Business Overview – Government Regulations and Funding – Section 505(b)(2) New Drug Applications”; and
● cooperate  with  third  parties  to  develop  or  commercialize  therapeutic  candidates  in  order  to  share  costs  and

leverage the expertise of others.

The pharmaceutical and biotechnology industries are intensely competitive. Our therapeutic candidates, if commercialized,
and our approved drugs, compete with existing drugs and therapies. In addition, there are many pharmaceutical companies,
biotechnology  companies,  medical  device  companies,  public  and  private  universities,  government  agencies  and  research
organizations actively engaged in the research and development of products targeting the same markets as our therapeutic
candidates.  Many  of  these  organizations  have  substantially  greater  financial,  technical,  manufacturing  and  marketing
resources than we do. In certain cases, our competitors may also be able to use alternative technologies that do not infringe
upon  our  patents  to  formulate  the  active  materials  in  our  therapeutic  candidates.  They  may,  therefore,  bring  to  market
products that are able to compete with our candidates, or other products that we may develop in the future.

Our Approved and Commercial Products in the U.S.

We have established the headquarters of our U.S. commercial operations in Raleigh, North Carolina. Our U.S. operations
serves  as  the  platform  for  the  commercialization  of  Movantik®,  Talicia®  and  Aemcolo®,  and  potential  launch  of  our
proprietary,  late-clinical  stage  therapeutic  candidates  in  the  U.S.,  if  approved  by  the  FDA,  and  potential  in-licensed  or
acquired commercial-stage products in the U.S.

Our  sales  force  consisted  of  approximately  90  sales  representatives  as  of  December  31,  2020.  The  net  revenues  for  the
fiscal years ended December 31, 2020, and 2019 from the commercial products were approximately $64.4 million and $6.3
million,  respectively.  We  continue  to  pursue  the  acquisition  of  additional  commercial  products,  including,  without
limitation, through licensing or promotion transaction, asset purchase, joint venture with, acquisition of, or a merger with
or other business combination with, companies with rights to commercial GI and other relevant assets and are continuously
working  to  expand  U.S.  managed  care  access  and  coverage  to  our  commercial  products,  where  appropriate.  We  plan  to
pursue such opportunities in the U.S. and, if available, in other jurisdictions; however, we intend to focus our commercial
activities in the U.S. We currently promote and commercialize three GI products in the U.S.

Movantik®

We  acquired  the  worldwide  rights  (excluding  Europe  Canada,  and  Israel)  to  commercialize  and  develop  Movantik®
(naloxegol)  from  AstraZeneca  in  April  2020.  Movantik®  is  a  proprietary  once-daily  oral  peripherally-acting  mu-opioid
receptor  antagonist  (PAMORA)  approved  by  the  FDA  for  the  treatment  of  opioid-induced  constipation  (OIC)  in  adult
patients with chronic non-cancer pain, including patients with chronic pain related to prior cancer or its treatment who do
not require frequent (e.g. weekly) opioid dosage escalation. We initiated the promotion of Movantik® in the second quarter
of 2020. In October 2020, we gained the rights to commercialize and develop Movantik® in Israel, and thus we now hold
the  worldwide  rights  to  Movantik®,  excluding  Europe  and  Canada.  See  “Item  4.  Information  on  the  Company  –  B.
Business Overview – Acquisition, Commercialization and License Agreements – License Agreement for Movantik®.”

Regulatory Status

Movantik® received FDA approval on September 16, 2014, for the treatment of OIC in adult patients with chronic non-
cancer pain, including patients with chronic pain related to prior cancer or its treatment who do not require frequent (e.g.
weekly) opioid dosage escalation. In connection with our in-license for Movantik®, we agreed to assume responsibility for
completing any postmarketing requirements or commitments that may be required to retain approval. Accordingly, we are
required  to  continue  the  post-marketing  observational  epidemiologic  study  to  evaluate  the  major  adverse  cardiovascular
events (MACE) of Movantik®.

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Market and Competition

Movantik®  is  a  peripherally-acting  mu-opioid  receptor  antagonist  indicated  for  the  treatment  of  OIC.  According  to  a
DataMonitor report, OIC is the most common side effect of opioids, as tolerance does not arise over the long term, and is
estimated that OIC in patients with non-cancer pain ranges between 40–50%.

Movantik®  primarily  competes  with  several  branded  therapies  already  approved  and  used  extensively  to  treat  OIC,
including Amitiza®  (lubiprostone,  promoted  by  Takeda  Pharmaceuticals)  and  two  other  oral  PAMORA  drugs,  Relistor®
(methylnaltrexone bromide, promoted by Salix Pharmaceuticals) and Symproic® (naldemedine, promoted by BioDelivery
Sciences  International,  Inc.).  Movantik®  also  competes  with  several  OTC  and  prescription  drugs,  such  as  laxatives,
including stool softeners, stimulants and the use of enemas. We may also be exposed to potential competitive products that
may be under development to treat or prevent OIC.

Talicia® (omeprazole magnesium, amoxicillin, and rifabutin) delayed-release capsules 10 mg/250 mg/12.5 mg

Talicia® is our proprietary new drug approved for marketing in the U.S. for the treatment of H. pylori infection in adults.
Talicia® is a combination of three approved drug products – omeprazole, which is a proton pump inhibitor (prevents the
secretion  of  hydrogen  ions  necessary  for  the  digestion  of  food  in  the  stomach),  amoxicillin  and  rifabutin,  which  are
antibiotics. Talicia®  is  administered  to  patients  orally.  Talicia® is  the  first  product  we  developed  that  was  approved  for
marketing in the U.S. We launched Talicia® in the U.S. in March 2020 with our dedicated sales force.

Chronic infection with H. pylori irritates the mucosal lining of the stomach and small intestine. The original discovery of
the H. pylori bacteria and its association with peptic ulcer disease warranted the Nobel Prize in 2005. H. pylori infection
has  since  been  associated  with  a  variety  of  outcomes,  which  include:  dyspepsia  (non-ulcer  or  functional),  peptic  ulcer
disease  (duodenal  ulcer  and  gastric  ulcer),  primary  gastric  B-cell  lymphoma,  vitamin  B12  deficiency,  iron  deficiency,
anemia, and gastric cancer.

Gastric  cancer  is  one  of  the  most  prevalent  cancers  worldwide  and  one  of  the  most  common  causes  of  cancer-related
deaths,  accounting  for  approximately  760,000  deaths  annually,  according  to  the  World  Health  Organization  (“WHO”).
According  to  a  2010  report  by  Polk  DB  et  al.  published  in  Nature  Reviews  Cancer,  H.  pylori-induced  gastritis  is  the
strongest  singular  risk  factor  for  cancers  of  the  stomach,  and  eradication  of  H.  pylori  significantly  decreases  the  risk  of
developing cancer in infected individuals without pre-malignant lesions.

In  November  2014,  Talicia® was  granted  QIDP  designation  by  the  FDA.  The  QIDP  designation  was  granted  under  the
FDA’s  Generating  Antibiotic  Incentives  Now  (GAIN)  Act,  which  is  intended  to  encourage  the  development  of  new
antibiotic drugs for the treatment of serious or life-threatening infections that have the potential to pose a serious threat to
public  health.  The  granted  QIDP  designation  allows  Talicia®  to  benefit  from  an  additional  five  years  of  U.S.  market
exclusivity, on top of the standard exclusivity period, for a total of eight years of market exclusivity.

In December 2020, the Company announced that it had further increased unrestricted commercial coverage of Talicia® in
the U.S. to extend to over 70% of commercial lives or 167 million Americans.

Talicia® is targeting a significantly broader indication than that of existing H. pylori therapies, as a treatment of H. pylori
infection, regardless of ulcer status.

We  acquired  the  rights  to  Talicia®  pursuant  to  an  agreement  with  Giaconda  Limited.  See  “Item  4.  Information  on  the
Company – B. Business Overview – Acquisition, Commercialization and License Agreements – Acquisition of Talicia®,
RHB-104, and RHB-106.”

Regulatory Status

On  November  1,  2019,  Talicia®  was  approved  by  the  FDA  and  is  eligible  for  a  total  of  eight  years  of  U.S.  market
exclusivity.

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Market and Competition

The American College of Gastroenterology clinical guidelines for the treatment of H. pylori infection published in 2017
generally  exclude  the  majority  of  the  U.S.  population  from  treatment  with  current  standard-of-care  therapies  which
commonly  include  the  antibiotic  clarithromycin  with  amoxicillin  or  another  antibiotic  and  a  proton  pump  inhibitor.  The
American College of Gastroenterology recommends against using clarithromycin-based triple therapies in cases where the
patient  has  prior  macrolide  exposure,  in  regions  with  unknown  clarithromycin  resistance  or  regions  with  15%  or  more
clarithromycin resistance. It is estimated that clarithromycin resistance in the U.S. exceeds 20% prevalence (Park JY, Dig
Dis Sci. 2016). Such current clarithromycin and metronidazole-based standard-of-care treatments fail in approximately 25-
40% of the patients due to the development of antibiotic resistance, based on Malfertheiner P. et al. (Gut 2012), O’Connor
A. et al. (Helicobacter 2015) and Venerito M. et al. (Digestion 2013). According to a 2015 publication by Shiota et al., it is
estimated that H. pylori resistance to clarithromycin, a standard-of-care antibiotic used for the treatment of H. pylori, more
than doubled between 2009-2013.

Talicia®  is  designed  to  address  the  high  resistance  of  H.  pylori  bacteria  to  the  antibiotics  commonly  used  in  current
standard-of-care therapies. Talicia’s approval was supported, in part, by the results of two positive Phase 3 studies in the
U.S.  for  the  treatment  of  H.  pylori-positive  adult  patients  complaining  of  epigastric  pain  and/or  discomfort.  The
confirmatory Phase 3 study of Talicia® demonstrated 84% eradication of H. pylori infection with Talicia® vs. 58% in the
active  comparator  arm  (p<0.0001).  Further,  in  an  analysis  of  data  from  this  study,  it  was  observed  that  subjects  with
measurable  blood  levels  of  drug  at  Day  13  had  response  rates  of  90.3%  in  the  Talicia®  arm  vs.  64.7%  in  the  active
comparator arm.

H. pylori  bacterial  infection  affects  over  50%  of  the  adult  population  worldwide,  according  to  a  2018  report  by  Kakelar
HM et al., published in Gastric Cancer, and approximately 35% of the U.S. population, according to a report by Hooi JKY
et al. published in 2017 in Gastroenterology. In the U.S., we estimate that approximately 2 million patients per annum are
treated for H. pylori eradication, based on a 2019 Custom study by IQVIA for us.

Talicia® faces competition in the U.S. from certain branded prescription therapies indicated for the treatment of H. pylori
infection  including,  but  not  limited  to,  Pylera® (sold  by  Allergan  plc),  PrevPac®  (sold  by  Takeda  Pharmaceuticals)  and
Omeclamox-Pak®  (sold  by  Cumberland  Pharmaceuticals),  as  well  as  from  the  generic  individual  components  of  these
branded therapies and other generic antibiotics and PPIs approved for the treatment of H. pylori infection. Additionally, the
individual components of Talicia® are available in generic form and while rifabutin is not available in an equivalent dose,
there is a risk that some physicians may prescribe the individual components of Talicia® in doses that are not equivalent to
the approved drug and regimen.

In addition, Pathom Pharmaceuticals, Inc. is conducting a pivotal Phase 3 study to evaluate the efficacy of vonoprazan in
combination  with  amoxicillin  and  vonoprazan  in  combination  with  amoxicillin  and  clarithromycin  in  eradication  of  H.
pylori  infection.  Vonoprazan  is  an  oral  small  molecule  potassium  competitive  acid  blocker  (P-CAB)  which  has  received
marketing approval in Japan and other countries in Asia and Latin America. According to Pathom Pharmaceuticals, top-
line results from this study are expected in the second quarter of 2021.

We  believe  that  Talicia®  offers  a  significant  benefit  over  other  marketed  drugs  in  part  because  of  the  resistance  profile
demonstrated  in  our  Phase  3  program,  which  showed  no  bacterial  resistance  to  rifabutin  and  high  resistance  to
clarithromycin and metronidazole.

Aemcolo®

In  October  2019,  we  entered  into  a  license  agreement  with  a  wholly-owned  subsidiary  of  Cosmo  pursuant  to  which  we
were granted exclusive rights to commercialize Aemcolo®  in  the  U.S.  Aemcolo®,  containing  194mg  of  rifamycin,  is  an
orally  administered,  minimally  absorbed  antibiotic  that  is  delivered  to  the  colon,  approved  by  the  FDA  in  2018  for  the
treatment  of  travelers’  diarrhea  caused  by  non-invasive  strains  of  E.  coli  in  adults  (“Travelers’  Diarrhea”).  In
December 2019, we launched the commercialization of Aemcolo® in the U.S. See “Item 4. Information on the Company –
B.  Business  Overview  –  Acquisition,  Commercialization  and  License  Agreements  –  Exclusive  License  Agreement  for
Aemcolo®.”

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Regulatory Status

Aemcolo® received FDA approval on November 16, 2018, for the treatment of travelers’ diarrhea caused by noninvasive
strains  of  Escherichia coli  in  adults.  Cosmo  transferred  the  Aemcolo® NDA  and  the  IND  to  RedHill  U.S.,  which  were
accepted on November 27, 2019. This acceptance also includes a commitment to complete any postmarketing requirements
or commitments related to the NDA. There are two pediatric studies that are required to be completed to satisfy the PREA
requirements and also with required milestone dates:

● Conduct  a  randomized,  placebo-controlled  study  to  evaluate  the  safety,  tolerability,  and  efficacy  of  Aemcolo®

(rifamycin) for the treatment of travelers’ diarrhea in children from 6 to 11 years of age.

● Conduct  a  randomized,  placebo-controlled  study  to  evaluate  the  safety,  tolerability,  and  efficacy  of  Aemcolo®

(rifamycin) for the treatment of travelers’ diarrhea in children from 12 to 17 years of age.

Market and Competition

Aemcolo® is a new pharmaceutical product employing rifamycin SV engineered with MMX® technology. The application
of  MMX®  technology  to  rifamycin  SV  allows  the  antibiotic  to  be  delivered  directly  into  the  colon,  intended  to  avoid
unwanted  effects  on  the  beneficial  bacterial  flora  living  in  the  upper  portions  of  the  gastrointestinal  tract.  The  specific
dissolution profile of Aemcolo®  tablets  increases  the  colonic  disposition  of  the  antibiotic  so  that  an  optimized  intestinal
concentration is achieved thus abating its systemic absorption in the lower intestine.

In October 2017, the FDA granted QIDP and Fast Track designations for Aemcolo®. With the QIDP designation, intended
for  antibacterial  or  antifungal  drugs  that  treat  serious  or  life-threatening  infections,  together  with  new  chemical  entity
(NCE) designation, Aemcolo® enjoys marketing exclusivity until 2028.

Travelers’ diarrhea is the most common travel-related illness according to the FDA. The Centers for Disease Control and
Prevention  Yellow  book  states  that  attack  rates  of  travelers’  diarrhea  range  up  to  70%  of  travelers,  depending  on  the
destination and season of travel. Travelers’ diarrhea may often result in short-term morbidity adversely impacting travel
plans. Untreated diarrhea can also lead to an underappreciated risk of chronic complications, including functional bowel
disorders.

There are several competing drugs marketed in the U.S. intended for the treatment of travelers’ diarrhea. One of the leading
competitors is Xifaxan® (marketed by Salix Pharmaceuticals), a prescription drug approved for the treatment of travelers’
diarrhea caused by non-invasive strains of E. coli in adults and pediatric patients, treatment of IBS-D and reduction in risk
of  overt  hepatic  encephalopathy  recurrence  in  adults.  Aemcolo®  also  competes  with  generic  antibiotics  such  as
fluoroquinolones and azithromycin. Aemcolo® also competes with prescription and OTC anti-diarrheal medications such as
loperamide  and  bismuth  subsalicylate,  as  well  as  probiotics  and  medical  foods  which  may  offer  symptomatic  relief.  We
may also be exposed to potentially competitive products, which may be under development to treat or prevent travelers’
diarrhea, including new antibiotics, anti-diarrheals, and vaccines.

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Our Therapeutic Candidates

Summary

The  ongoing  development  programs  of  our  six  therapeutic  candidates,  most  in  late-stage  clinical  development,  include
“RHB-204”,  RHB-104”,  “RHB-102  (Bekinda®)”,  “RHB-106”,  “opaganib”  (ABC294640;  Yeliva®)  and  “RHB-107”
(upamostat) and related research and development programs, the most advanced of which are described below.

Name of Therapeutic
Candidate

RHB-204

RHB-104

Proposed Indication

Pulmonary 
nontuberculous
mycobacteria (NTM) infections
caused 
by  Mycobacterium
avium complex (MAC)
Crohn’s disease

RHB-102  (Bekinda®)  24

mg

Acute 
gastritis

gastroenteritis 

and

RHB-102  (Bekinda®)  12

IBS-D

mg

RHB-106

Bowel preparation

opaganib 

(ABC294640;

Yeliva®)

Patients 
hospitalized  with
SARS-CoV-2  severe  COVID-
19 pneumonia

opaganib 

(ABC294640;

Yeliva®)

Advanced 
cholangiocarcinoma

unresectable

opaganib 

(ABC294640;

Prostate cancer

Yeliva®)

RHB-107 

(upamostat;

formerly Mesupron)

RHB-107 
(upamostat;
formerly  Mesupron)  and
opaganib 
(ABC294640;
Yeliva®)

Outpatients 
SARS-Co-V-2 
disease)
Advanced 
cholangiocarcinoma

infected  with
(COVID-19

unresectable

RHB-107 

(upamostat;

formerly Mesupron)

Gastrointestinal and other solid
tumors

Potential Advantages
Over Most Existing
Treatments, if
Approved
Oral formulation targeting a major
cause 
pulmonary  NTM
infections

of 

Development
Stage

Initiated Phase 3 study

filed 

filed 

patent 

patent 

Rights to the Product
patent 
filed 

to  protect 

applications
We 
internationally  directed 
the
to 
proposed  commercial  formulation
and use
applications
We 
internationally  directed 
the
to 
proposed  commercial  formulation
and use
applications
We 
internationally 
the
proposed  commercial  formulation
and its use
applications
We 
filed 
internationally 
the
proposed  commercial  formulation
and its use
applications
We 
filed 
internationally 
the
proposed  commercial  formulation
and its use
We  filed  patent  applications  to
protect  the  proposed  commercial
use

to  protect 

to  protect 

patent 

patent 

results 

for  all
Full  52-week 
subjects  in  the  Phase  3  study;
supportive top-line results from the
open-label extension Phase 3 study
First  Phase  3  study  in  the  U.S.
completed;  confirmatory  Phase  3
study in planning

Phase  2  in  the  U.S.  completed;
Phase 3 program in planning

Phase 2/3 studies in planning

U.S. Phase 2 study completed and
awaiting  top-line  data;  recruiting
for global Phase 2/3

Phase  1/2a  study 
ongoing (ABC-108)

in 

the  U.S.

Worldwide exclusive license

Investigator-sponsored  Phase  2
study  in  the  U.S  (ABC-107,  to
replace ABC-106)

Worldwide exclusive license

We  filed  patent  applications  to
protect  the  proposed  commercial
use
Phase 2a study ongoing

filed 

patent 

We 
internationally  directed 
proposed commercial use

applications
the
to 

in
Completed  Phase  2  studies 
pancreatic 
and  breast
cancer 
cancer; preclinical testing ongoing

exclusive 

license;
Worldwide 
excludes  China,  Hong  Kong,
Taiwan, and Macao1

clinical 

Novel  mechanism  of  action  and
improved 
benefit
(targeting  suspected  underlying
cause of Crohn’s disease)
No 
5-HT3
approved 
serotonin receptor inhibitor for this
indication; once-daily dosing

other 

Potential 5-HT3 serotonin receptor
inhibitor  with 
improved  safety,
while maintaining efficacy

Oral pill, avoid severe bad taste of
chemical  solutions,  no  known
nephrotoxicity issues

and 

Oral  administration,  first-in-class
SK2  selective  inhibitor,  with  anti-
inflammatory 
anti-cancer
activities
Oral  administration,  first-in-class
SK2  selective  inhibitor,  with  anti-
anti-cancer
inflammatory 
activities
Oral  administration,  first-in-class
SK2  selective  inhibitor,  with  anti-
inflammatory 
anti-cancer
activities  in  addition  to  failing
treatment  with  abiraterone  or
enzalutamide
Phase 2/3 study ongoing

and 

and 

SK2 

Combination  of  an  orally-dosed
small molecule compound with an
established  clinical  safety  profile;
first-in-class  specific  inhibitor  of
five human serine proteases (RHB-
107 (upamostat)) and an oral dose
first-in-class 
selective
inhibitor,  with  anti-inflammatory
and 
activities
(opaganib 
(ABC294640
(Yeliva®)))
An  orally-dosed  small  molecule
compound  with  an  established
clinical safety profile; first-in-class
specific  inhibitor  of  five  human
serine proteases

anti-cancer 

1 We have received a Notice of Allowance from the United States Patent and Trademark Office for treatment of solid tumors with a combination of opaganib and RHB-107.

65

 
 
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RHB-204

Nontuberculous Mycobacteria Infections

In November 2020, we initiated a Phase 3 study in RHB-204 for the treatment of Mycobacterium avium complex (MAC)
disease, the most common cause of pulmonary nontuberculous mycobacteria (NTM) infection.

The  study  is  intended  to  assess  the  efficacy  and  safety  of  RHB-204  as  a  potential  first-line,  stand-alone  treatment  for
pulmonary  NTM  infections  caused  by  MAC.  The  multi-center,  randomized,  double-blind,  two-part,  placebo-controlled,
parallel-group Phase 3 study will be conducted at up to 40 sites across the U.S. Study endpoints include sputum culture
conversion  at  month  six  of  treatment  with  RHB-204,  compared  to  placebo  and  patient-reported  outcomes,  including
improvements in physical functioning, respiratory symptoms and fatigue.

In  January  2017,  we  announced  that  RHB-204  had  been  granted  QIDP  designation  by  the  FDA  for  the  treatment  of
pulmonary  NTM  infections,  including  eligibility  for  Accelerated  Approval  and  Priority  Review  and  an  extended  market
exclusivity period, if approved for marketing in the U.S.

In October 2020, we announced that RHB-204 had been granted Orphan Drug designation by the FDA for the treatment of
pulmonary NTM infections which would extend market exclusivity period to a total of 12 years, if approved for marketing
in the U.S.

In January 2021 we announced that the FDA granted RHB-204 Fast Track designation, allowing RedHill access to early
and frequent communications with the FDA, to expedite the RHB-204 development program, and to a rolling review of an
NDA.

RHB-204  is  a  patented  fixed-dose  combination  product  of  three  antibiotics  intended  to  simplify  administration  and
optimize  compliance,  selected  based  on  modelling  to  provide  optimal  balance  of  the  potential  safety  and  efficacy.  Each
capsule contains the same three antibiotics as RHB-104 (clarithromycin, clofazimine, and rifabutin), but at doses unique
from RHB-104. Clarithromycin and rifabutin were selected because mycobacteria live within host cells, and these agents
have  intracellular  activity  against  MAC.  Further,  rifabutin  enhances  the  antimicrobial  activity  of  clarithromycin  due  to
increased  levels  of  clarithromycin's  active  metabolite.  Selection  of  clofazimine  was  based  on  its  activity  against  MAC,
preferential accumulation in macrophages and bactericidal activity demonstrated in a mouse model of tuberculosis.

Market and Competition

Pulmonary  NTM  is  an  orphan  disease  affecting  an  estimated  110,000  patients  in  the  U.S.  in  2017,  according  to  a  2017
analysis by Foster Rosenblatt. Although rare, the incidence and prevalence of NTM lung disease are increasing in many
areas of the world, according to Henkle E et al (Ann Am Thorac Soc 2015). Treatment options remain limited, lengthy and
challenging, according to Ryu YJ et (Tuberc Respir Dis, 2016).

NTM are naturally occurring organisms found in water and soil, which can cause chronic pulmonary infection. According
to Prevots DR (Am J Respir Crit Care Med, 2010) and Winthrop KL (Am J Respir Crit Care Med, 2010), approximately
80% of pulmonary NTM cases in the U.S. are associated with MAC. In some people, infection with NTM may lead to a
progressive  lung  disease  characterized  by  fever,  weight  loss,  chest  pain,  and  blood  in  sputum.  NTM  disease  is  more
common in the older adult population and individuals with a compromised immune system or underlying lung disease.

According to the American Lung Association, NTM are relatively resistant to antibiotics and can become more resistant if
only  one  antibiotic  is  used.  Effective  treatment  of  NTM  caused  by  MAC  requires  three  drugs  for  at  least  12  months  of
treatment. Currently recommended treatment regimens, drug resistance patterns, and treatment outcomes differ according
to  the  NTM  species,  and  management  is  a  lengthy  complicated  process  with  limited  therapeutic  options  (Ryu  YJ  et  al.
2016).  There  is  currently  no  approved  first-line  therapy  for  NTM  lung  disease.  Treatment  is  determined  based  on
guidelines  and  includes  multi-drug  regimens  with  antibiotics  not  approved  for  NTM.  Adherence  to  the  guidelines  for
treating  NTM  lung  disease  is  suboptimal,  and  potentially  harmful  antibiotic  regimens  are  commonly  prescribed.
Management of NTM disease requires prolonged use of costly combinations of multiple drugs with a significant potential
for toxicity.

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In  September  2018,  FDA  approved  Arikayce®  (amikacin  liposome  inhalation  suspension),  a  new  drug  developed  by
Insmed Incorporated, for the treatment of lung disease caused by MAC in a limited population of refractory patients which
does not respond to conventional treatment. To the best of our knowledge, this is the first treatment approved specifically
for pulmonary NTM infections caused by MAC. Arikayce® is indicated as a second-line therapy in refractory patients as
part  of  a  combination  antibacterial  drug  regimen.  The  Arikayce®  prescribing  information  includes  a  Boxed  Warning
regarding the increased risk of respiratory conditions, including hypersensitivity pneumonitis, bronchospasm, exacerbation
of underlying lung disease and hemoptysis that have led to hospitalizations in some cases.

Several drug candidates are currently under development for the treatment of NTM infections, including but not limited to,
LungFitTMGO  (Beyond  Air  Inc.),  an  inhaled  Nitric  Oxide  and  SRP720  (Spero  Therapeutics,  Inc.),  an  oral  antimicrobial
agent. Additionally, Insmed Incorporated has announced that it has initiated a clinical trial program with Arikayce® as a
first-line treatment for patients with MAC lung disease. According to www.clinicaltrials.gov, there are several additional
ongoing clinical studies evaluating treatments for NTM infections.

Clinical Development

Although each of the three components of RHB-204 is approved individually and has been tested extensively in humans
(e.g.  see  RHB-104),  the  formulation  and  doses  represented  by  RHB-204  have  not  been  tested.  Initiation  of  the  trial  for
pulmonary NTM lung infections was in November 2020. The appropriate regulatory path is currently under discussion.

The following chart summarizes the development history and status of RHB-204:

Trial name
CleaR-MAC Trial

Development
phase

Phase 3

Purpose of
the trial
Evaluate the efficacy and safety of RHB-204
in adult subjects with documented MAC lung
infection.

Clinical
trial sites
Up to 40

Planned
number of
subjects of
the trial
125

Status of
the trial

Recruiting

RHB-104

Crohn’s Disease

RHB-104 is an investigational new drug intended to treat Crohn’s disease, which is a serious inflammatory disease of the
GI  system  that  may  cause  severe  abdominal  pain  and  bloody  diarrhea,  malnutrition  and  potentially  life-threatening
complications.

RHB-104 is a patented combination of clarithromycin, clofazimine, and rifabutin, three generic antibiotic ingredients, in a
single capsule. The compound was developed to treat MAP infections in Crohn’s disease.

To  date,  Crohn’s  disease  has  been  considered  an  autoimmune  disease,  but  the  exact  pathological  mechanism  is  unclear.
Dr. Robert J. Greenstein suggested in The Lancet Infectious Diseases,  2003  that  Crohn’s  disease  is  caused  by  MAP,  the
same organism responsible for causing a major disease in animal agriculture production, domestic and wild animals. This
hypothesis is supported by an expanding number of scientific and clinical studies published in peer-reviewed journals since
a National Institute of Allergy and Infectious Diseases conference that focused on MAP in Crohn’s disease took place in
1998.  Specific  genetic  loci  like  NOD2/CARD15  have  been  implicated  in  the  pathogenesis  of  Crohn’s  disease  with
mutations in NOD2 suspected of leading to defective recognition of MAP and increased compensatory immune activation
in patients with Crohn’s disease. Advances in diagnostic technology have led to increasingly higher identification of MAP,
with studies, such as Naser S et al. The Lancet, 2004, Bull TJ et al. J Clin Microbiol, 2003 and Shafran I et al. Dig Dis Sci,
2002, demonstrating a high prevalence of MAP in Crohn’s disease patients. However, there is currently no FDA-approved
commercial diagnostic test for MAP.

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In  2011,  we  obtained  FDA  “Orphan  Drug”  status  for  RHB-104  for  the  treatment  of  Crohn’s  disease  in  the  pediatric
population. See “Item 4. Information on the Company – B. Business Overview – Government Regulations and Funding –
Orphan Drug Designation.”

The  formulation  for  RHB-104  and  manufacturing  of  the  all-in-one  capsules  for  our  clinical  trials  have  been  completed.
Stability testing of the clinical trial material is ongoing.

We  acquired  the  rights  to  RHB-104  pursuant  to  an  asset  purchase  agreement  with  Giaconda  Limited,  an  Australian
company.  See  “Item  4.  Information  on  the  Company  –  B.  Business  Overview  –  Acquisition,  Commercialization  and
License Agreements – Acquisition of Talicia®, RHB-104, and RHB-106.”

We continue to pursue the development program for a companion diagnostic for the detection of MAP bacteria in Crohn’s
disease  patients.  These  efforts  are  in  part  based  on  detecting  the  presence  of  MAP  bacterial  DNA  in  human  biological
specimens. We do not know if or when such a diagnostic test would become available.

Market and Competition

According  to  GlobalData,  a  provider  of  market  intelligence  for  the  pharmaceutical  sector,  there  were  approximately  1.3
million  diagnosed  prevalent  cases  of  Crohn’s  disease  in  the  eight  major  markets  (U.S.,  Canada,  France,  Germany,  Italy,
Spain, UK, Japan) in 2020. This number of prevalent cases is expected to increase to 1.6 million by 2026.

Therapeutic  interventions  in  Crohn’s  disease  patients  are  based  on  the  disease  location,  severity,  and  associated
complications.  Therapeutic  approaches  for  the  treatment  of  Crohn’s  disease  are  individualized  according  to  the  patient’s
symptomatic response and tolerance to the prescribed treatment. Since the existing treatments are not curative, the current
therapeutic approaches are sequential and involve treatment of an acute disease or inducing clinical remission followed by
maintenance of the response or remission to improve the patient’s quality of life.

Currently, available drugs on the market for the treatment of Crohn’s disease offer symptomatic relief, the effects of which
are largely temporary or partial and are accompanied by numerous adverse effects. The most commonly prescribed drugs
for  treatment  of  Crohn’s  disease  include  5  Aminosalicylates  (5-ASA,  such  as  mesalamine),  corticosteroids  (such  as
prednisone),  immunosuppressant  drugs  (such  as  azathioprine  and  methotrexate)  and  biologic  agents,  including  TNF-α
, and Cimzia®), integrin inhibitors (such as Tysabri® and Entyvio®) and an IL 12
inhibitors (such as Remicade®, Humira®
and IL23 antagonist (such as Stelara®). Additionally, several companies have developed for approval, or are in the process
of  developing,  biosimilar  drugs  to  compete  with  the  approved  biologic  agents  once  their  patent  has  expired.  Salix
Pharmaceuticals  (a  wholly-owned  subsidiary  of  Bausch  Health)  also  announced  in  January  2020  that  they  will  initiate  a
Phase 2/3 study with the antibiotic rifaximin (Xifaxan®) for the treatment of Crohn’s disease.

There  are  other  companies  currently  conducting  clinical  trials  with  drug  candidates  in  Crohn’s  disease.  We  may  also  be
exposed  to  potentially  competitive  products,  which  may  be  under  development  to  treat  Crohn’s  disease,  including  new
biological therapies and other new therapies.

Unlike drugs currently on the market for the treatment of Crohn’s disease, which are immunosuppressive agents, RHB-104
is intended to address the suspected cause of the disease - MAP bacterial infection. To the best of our knowledge, there are
no drugs approved for marketing that target infections caused by MAP bacteria in Crohn’s disease patients.

Clinical Development

A  Phase  3  clinical  trial  for  RHB-104  was  conducted  in  Australia,  sponsored  by  Pharmacia,  a  Swedish  company  (which
merged  with  Pfizer),  with  the  primary  endpoint  of  evaluating  the  ratio  of  patients  with  recurrent  symptoms  of  Crohn’s
disease following the initial induction of remission with 16 weeks of treatment with prednisolone initiated at 40 mg/day
and weaned over the 16-week period. Subjects were subsequently assessed at 52, 104 and 156 weeks. The main secondary
objective  was  the  percentage  of  patients  who  achieved  clinical  remission  at  16  weeks.  The  results  of  the  trial  were
published by Professor Warwick Selby et al. in 2007 in the medical journal Gastroenterology. Although the study did not
meet the main objective of showing a difference in relapse rate with long-term treatment, there was a statistically

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significant difference between the treatment groups in the percentage of subjects in remission at week 16. Professor Marcel
Behr  and  Professor  James  Hanley  from  McGill  University  published  a  re-analysis  of  the  study  in  The Lancet Infectious
Diseases  in  June  2008,  based  on  the  intent-to-treat  (ITT)  principle  and  found  that  there  was  a  significant  statistical
advantage for the active therapy over the placebo throughout the two-year period of administration that disappeared once
the active therapy was discontinued.

In  June  2011,  we  entered  into  an  agreement  with  our  Canadian  service  provider,  which  entered  into  a  back-to-back
agreement with PharmaNet Canada Inc. for the provision of clinical trial services for the RHB-104 adult studies in North
America and Europe. PharmaNet was subsequently acquired by inVentiv Health which became Syneos Health (“Syneos”),
and  our  agreements  were  transferred  to  Syneos.  See  “Item  4.  Information  on  the  Company  –  B.  Business  Overview  –
Acquisition, Commercialization and License Agreements – Master Service Agreement with Loonhills R&D Inc. (formerly
7810962  Canada  Inc.)”  and  see  also  "Item  4.  Information  on  the  Company  –  B.  Business  Overview  –  Acquisition,
Commercialization and License Agreements – Clinical Services Agreement – Clinical Services Agreement related to RHB-
104."

In October 2012, we entered into an agreement with our Canadian service provider, which, in turn, entered into a back-to-
back  agreement  with  a  Canadian  manufacturer  to  complete  the  manufacturing  and  supply  of  RHB-104  for  our  clinical
trials. In addition, we entered into additional manufacturing agreements directly with the Canadian manufacturer.

In July 2018, we announced positive top-line results from the first Phase 3 study with RHB-104 for Crohn’s disease (the
“MAP US study”), a randomized, double-blind, placebo-controlled first Phase 3 study with RHB-104 for Crohn’s disease.
The Phase 3 study enrolled 331 subjects with moderately to severely active Crohn’s disease (defined as Crohn’s Disease
Active Index (“CDAI”) between 220 and 450) in the U.S., Canada, Europe, Australia, New Zealand, and Israel. Subjects
were  randomized  1:1  to  receive  RHB-104  or  placebo  as  an  add-on  therapy  to  baseline  standard-of-care  medications,
including 5-ASAs, corticosteroids, immunomodulators or anti-TNF agents.

Our  MAP  US  study  successfully  met  its  primary  endpoint,  as  well  as  key  secondary  endpoints.  Top-line  results  in  the
intent-to-treat  (ITT)  population  demonstrated  superiority  of  RHB-104  over  placebo  in  achieving  remission  at  week  26,
defined as CDAI value of less than 150, the primary endpoint of the study. The proportion of patients meeting the primary
endpoint  was  significantly  greater  in  the  RHB-104  group  compared  to  placebo  at  week  26  (37%  vs.  23%,  p=  0.007).
Moreover,  while  the  secondary  endpoints  were  not  powered  for  significance  in  this  induction  of  remission  trial,  key
secondary endpoints were nevertheless met with statistically and clinically meaningful outcomes, demonstrating consistent
benefit to Crohn’s disease patients treated with RHB-104. RHB-104 was found to be generally safe and well tolerated.

In October 2018, we reported additional positive data from the MAP US study, including subgroup analysis of treatment
with and without anti-TNF agents, presented at the United European Gastroenterology Week 2018.

In October 2019, we announced full week 52 results of blinded treatment in the MAP US study at the American College of
Gastroenterology, which were consistent with the previously reported interim positive outcomes from the study. The study
continued to meet its primary endpoint of clinical remission, defined as CDAI value of less than 150, at week 26 (36.7%
vs.  22.4%,  p=0.0048),  key  secondary  endpoints  of  maintenance  of  remission  at  weeks  16  and  52  (25.9%  vs.  12.1%,
p=0.0016)  and,  notably,  durable  clinical  remission  on  all  visits,  week  16  through  52  (18.7%  vs.  8.5%,  p=0.0077)  (in  all
cases, data presented as RHB-104 vs. placebo).

RHB-104 was found to be generally safe and well tolerated, with an overall balance in the type and frequency of adverse
events  between  RHB-104  and  placebo.  RHB-104  was  associated  with  a  lower  incidence  of  Clostridiodies  (Clostridium)
difficile  infections  compared  with  placebo.  In  the  analysis  of  the  complete  safety  information  for  the  study,  a  top-line
electrocardiogram monitoring report for the MAP US study, which was shared with the FDA, demonstrated evidence of
progressive prolongation of the QTcF (corrected QT interval by Frederica’s formula) interval across visits, with the largest
mean  placebo-corrected  ΔQTcF  (∆∆QTcF)  of  30.6ms  at  week  52  of  treatment.  Clofazimine,  as  well  as  clarithromycin
(another  active  component  of  RHB-104),  are  known  to  be  associated  with  QT  prolongation.  We  continue  to  analyze  the
data from the RHB-104 studies, including QT prolongation findings and various pharmacokinetic and pharmacodynamic
models and, as previously announced, intend to meet with the FDA again to discuss the RHB-104 program, including these
data.

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In  October  2019,  we  also  announced  supportive  top-line  results  from  an  open-label  extension  Phase  3  study  (the  “MAP
US2  study”),  which  was  conducted  to  evaluate  the  safety  and  efficacy  of  RHB-104  in  subjects  who  remain  with  active
Crohn’s disease (CDAI ≥ 150) after 26 weeks of blinded study therapy in the Phase 3 MAP US study. These subjects had
the opportunity to receive treatment with RHB-104 for a 52-week period in the open-label MAP US2 study. A total of 54
subjects  entered  the  open-label  extension  study  in  the  U.S.,  Canada,  Europe,  Israel,  and  New  Zealand,  and  30  subjects
completed 52 weeks of treatment with RHB-104. The MAP US2 study’s primary endpoint is disease remission at week 16,
defined as CDAI of less than 150. Top-line results from the MAP US2 study demonstrated 28% clinical remission with
RHB-104 at week 16 and 22% remission at week 52. Of the MAP US2 subjects who were previously randomized to the
placebo arm (as an add-on to standard-of-care therapies) in the MAP US study and treated with RHB-104 for the first time
in the MAP US2 study, 32% achieved remission at week 16. An independent review and analysis of the top-line results was
provided to RedHill by a third party. Analysis of the underlying data, including all safety, secondary and other outcome
measures, and completion of the Clinical Study Report remain subject to a further independent review.

We  further  announced  in  September  2019  that  following  additional  guidance  received  from  the  FDA  on  the  path  for
potential approval of RHB-104 for the treatment of Crohn’s disease, we have intensified our collaborations with leading
laboratories in the field of detection of MAP bacteria in Crohn’s disease patients, including Baylor College of Medicine
and the University of Central Florida’s College of Medicine. We do not know if and when a diagnostic test for MAP would
become  available.  Additional  FDA  guidance  on  the  potential  path  to  approval  of  RHB-104  is  to  be  obtained  prior  to
initiation of further clinical studies.

We  have  conducted  several  supportive  studies  with  the  current  formulation  of  RHB-104,  including  a  population
pharmacokinetic study that was conducted as part of the Phase 3 MAP US study.

We believe that additional clinical studies will be required to support an NDA for RHB-104, if filed.

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The  following  chart  summarizes  the  clinical  trial  history  and  status  of  RHB-104  studies  and  its  earlier  individual  active
agents:

Clinical trial
author/designation
Borody 2002

Development
phase of the
clinical trial

Phase 2a

Borody 2005

Phase 2

Selby

Phase 3

Purpose of the
clinical trial
Examining  the  effect  of  the
treatment  on  Crohn’s  disease
patients

Examining  the  effect  of  the
treatment  on  Crohn’s  disease
patients

Examining  the  effect  of  the
treatment  with  the  product  on
Crohn’s disease patients

Center 
Digestive
Disease,
Australia
Center 
Digestive
Disease,
Australia
20 
centers 
Australia

clinical
in

Planned
number of
subjects of
the trial
12

Nature and
status of
the trial

Performed

Schedule
Completed 2002

Clinical
trial site

for

for

52

Performed

Completed 2005

Biovail PK Study 2007

PK Study

Optimize  the  formulation  of
RHB-104 on a PK basis

Toronto,
Ontario

MAP US Study

Phase 3

MAP US2 Study

Phase 3

Drug-Drug 
Study

Interaction

PK Study

 Food Effect Study

PK Study

Assess the safety and efficacy
of  RHB-104 
in  Crohn’s
disease patients

Assess the safety and efficacy
in  Crohn’s
of  RHB-104 
disease patients

To assess the net PK effect of
multiple doses of RHB-104 on
CYP3A4  enzymes  in  healthy
volunteers
Determine  the  effect  of  food
on the bioavailability of RHB-
104 in healthy volunteers

U.S.,  Canada.
Israel,
Australia,
New  Zealand,
and Europe
U.S.,  Canada,
Israel,  New
Zealand,  and
Europe
Algorithme
Pharma,
Canada

Algorithme
Pharma,
Canada

213

24

331

trial  was
and

The 
performed 
indicated
promising
improvement
rates, although it
did  not  meet  the
trial
main 
objective, 
as
defined
The 
compared 
formulations 
determine 
optimum
formulation  for
RHB-104
Completed

trial
two
to
the

Published in 2007

Completed 2007

Completed 2020

54

Completed

Completed 2021

36

Ended

Ended 2014

84

Completed

Completed 2014

We  cannot  predict  with  certainty  our  development  costs,  and  such  costs  may  be  subject  to  change.  See  “Item  3.  Key
Information – D. Risk Factors – Risks Related to Our Financial Condition and Capital Requirements.”

Multiple Sclerosis (“MS”)

MS is an inflammatory, demyelinating, and neurodegenerative disease of the central nervous system of uncertain etiology
that exhibits characteristics of both infectious and autoimmune pathology.

We had previously conducted a Phase 2a proof-of-concept study with RHB-104 for relapsing-remitting multiple sclerosis.
At the current stage, we have no intention to pursue the development of RHB-104 for this indication.

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RHB-102 (Bekinda®)

RHB-102 (Bekinda®) is an investigational once-daily bi-modal extended-release oral formulation of ondansetron, a leading
member of the family of 5-HT3 serotonin receptor inhibitors. We are developing RHB-102 (Bekinda®) in multiple dosage
strengths. RHB-102 (Bekinda®) is under development for the intended use in the following indications, which are novel
and not yet FDA-approved indications for ondansetron targeting large potential markets:

1) Acute gastroenteritis and gastritis - 24 mg strength

2)

Irritable Bowel Syndrome with Diarrhea (IBS-D) - lower dose strength for long-term administration

RHB-102 (Bekinda®) utilizes a technology called CDT® that uses salts to provide an extended-release of ondansetron. The
CDT® platform enables extended drug release (i.e., the measured rate of introduction of active drug) at a relatively low
manufacturing cost. The proposed commercial formulation and its use are protected by Company-filed patents and pending
patent applications and are being pursued internationally.

Acute Gastroenteritis and Gastritis

Acute  gastroenteritis  and  gastritis  both  involve  inflammation  of  the  mucous  membranes  of  the  GI  tract.  Symptoms  of
gastroenteritis and gastritis include nausea, vomiting, diarrhea, and abdominal pain. Acute gastroenteritis and gastritis are
major  causes  of  emergency  room  visits,  particularly  for  pediatrics.  If  approved,  RHB-102  (Bekinda®)  could  potentially
decrease  the  number  of  emergency  room  visits  for  patients  suffering  from  acute  gastroenteritis  and  gastritis  by  offering
them an effective and long-lasting treatment, which can be taken in the comfort of their home.

Market and Competition

A single dose of RHB-102 (Bekinda®) is intended to treat nausea and vomiting over a time window of approximately 24
hours. If approved for such use, this would be potentially advantageous for acute gastroenteritis and gastritis patients as it
could  help  eliminate  the  need  to  take  additional  drugs  (tablets)  during  the  day  or  receiving  intravenously  administered
drugs.

If  RHB-102  (Bekinda®)  is  approved  for  the  treatment  of  acute  gastroenteritis  and  gastritis,  it  could  potentially  hold
substantial  advantages  over  existing  treatments.  If  approved,  RHB-102  (Bekinda®)  could  be  prescribed  by  primary  care
physicians  to  patients  early  on,  potentially  preventing  emergency  room  visits,  dehydration  and  the  need  to  provide  IV
fluids. There are an estimated 179 million cases of gastroenteritis in the U.S. annually (Scallan E et al. 2011).

To the best of our knowledge, there are no other 5-HT3 serotonin receptor inhibitors indicated or in the advanced clinical
stage of development in the U.S. for this indication. Patients presenting at hospitals with gastroenteritis and gastritis are
often treated primarily in IV administration with antiemetic drugs not indicated or approved for this condition, off-label,
including 5-HT3 serotonin receptor inhibitors. If approved, RHB-102 (Bekinda®)  will  compete  with  several  prescription
and OTC anti-emetic drugs, including but not limited to, dimenhydrinate, Nauzene®, and Emetrol®, as well as off-label use
of ondansetron and other 5-HT3 inhibitors.

We may also be exposed to potentially competitive products which may be under development to treat acute gastroenteritis.
To  the  best  of  our  knowledge,  a  product  that  potentially  directly  competes  with  RHB-102  (Bekinda®)  is  EUR-1025  for
controlled  release  of  ondansetron,  based  on  a  different  technology  of  controlled  release  originally  developed  by  Eurand
N.V. (now owned by Adare Pharmaceuticals, Inc.) and which completed two pivotal pharmacokinetic studies intended to
establish  the  bioequivalence  of  EUR-1025  versus  Zofran®  (ondansetron  hydrochloride).  To  the  best  of  our  knowledge,
EUR-1025 was being developed for the indication of postoperative-induced nausea and vomiting, for which Zofran® and
generic ondansetron were already approved. To the best of our knowledge, there has not been further clinical development
of EUR-1025 since the completion of the above-mentioned pharmacokinetic studies.

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Clinical Development

In June 2017, we announced positive top-line results from the randomized, double-blind, placebo-controlled Phase 3 study
(the “GUARD study”) with RHB-102 (Bekinda®) 24 mg for acute gastroenteritis and gastritis. The study successfully met
its  primary  endpoint  and  RHB-102  (Bekinda®)  24  mg  was  found  to  be  safe  and  well  tolerated  in  this  indication.  The
GUARD  study  evaluated  the  efficacy  and  safety  of  RHB-102  (Bekinda®)  24  mg  in  treating  acute  gastroenteritis  and
gastritis in 321 adults and children over the age of 12. The primary endpoint of the study was the proportion of patients
without further vomiting, without rescue medication, and who were not given intravenous hydration from 30 minutes post
first dose of the study drug until 24 hours post-dose, compared to placebo. In September 2017, we met with the FDA to
discuss the study results and the clinical and regulatory path toward potential marketing approval of RHB-102 (Bekinda®)
24  mg  in  the  U.S.  Following  the  guidance  provided  at  the  meeting  and  additional  guidance  provided  thereafter,  we  are
currently  advancing  preparations  toward  a  confirmatory  Phase  3  study  to  support  a  potential  NDA  with  RHB-102
(Bekinda®) 24 mg for acute gastroenteritis and gastritis.

Final results from the GUARD study showed improvement to the primary efficacy outcome by 21% in the Intent to Treat
(ITT)  population;  65.6%  of  RHB-102  (Bekinda®)  treated  patients  as  compared  to  54.3%  of  placebo  patients  (p=0.04;
n=192  in  the  RHB-102  (Bekinda®)  group  and  n=129  in  the  placebo  group).  In  the  Per  Protocol  (PP)  population,  which
included patients who met all protocol entry criteria and for which the diagnosis of gastroenteritis was confirmed (n=177 in
the RHB-102 (Bekinda®) group and n=122 in the placebo group), RHB-102 (Bekinda®) improved the efficacy outcome by
27%;  69.5%  of  patients  in  the  RHB-102  (Bekinda®)  group  vs.  54.9%  in  the  placebo  group,  (p=0.01). An  imbalance  in
baseline  nausea  was  noted,  with  worse  nausea  in  the  RHB-102  (Bekinda®)  treated  group.  In  a  post  hoc  analysis,  when
results were adjusted for baseline nausea, the p-value for the ITT population was 0.0152, and for the PP population was
0.0037. RHB-102 (Bekinda®) 24 mg was also shown to be safe and well tolerated; electrocardiogram results showed no
adverse changes with treatment. The benefit observed with RHB-102 (Bekinda®) is evident across the spectrum of severity
of nausea at baseline, including in patients with very severe nausea, suggesting that the drug works regardless of the initial
severity of gastroenteritis.

The  lead  investigator  for  the  Phase  3  study  was  Dr.  Robert  A.  Silverman,  MD,  MS,  Associate  Professor  at  the  Hofstra
North Shore-LIJ School of Medicine and an emergency medicine specialist.

In September 2019, we had a follow-up meeting with the FDA regarding our efforts to design a study acceptable to the
agency to seek the FDA’s approval for pediatric labeling for RHB-102 (Bekinda®), as required by the FDA pursuant to the
Pediatric Research Equity Act. We are continuing our discussions with the FDA to prepare an agreed-upon pediatric study
plan for filing with the FDA.

The following chart summarizes the clinical trial history and status of RHB-102 (Bekinda®) for gastroenteritis and gastritis:

Clinical trial
name
GUARD Study

Development
phase of the
clinical trial

Phase 3

TBD

Confirmatory Phase 3

Purpose of the
clinical trial

Randomized 
double-
blind  placebo-controlled
Phase  3  study  in  acute
gastroenteritis 
and
gastritis
Support a potential NDA
with 
RHB-102
(Bekinda®)  24  mg  for
acute  gastroenteritis  and
gastritis

Planned
number of
subjects
of the trial  
321 

Clinical
trial site  
sites
21 
the
in 
U.S.

Nature and
status of
the trial

Evaluated 
efficacy 
(Bekinda®) 
gastroenteritis and gastritis

the  safety  and
RHB-102
of 
acute

in 

Schedule
Completed 2017

TBD

TBD

TBD

TBD

We  cannot  predict  with  certainty  our  development  costs,  and  such  costs  may  be  subject  to  changes.  See  “Item  3.  Key
Information – D. Risk Factors – Risks Related to Our Financial Condition and Capital Requirements.”

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Irritable Bowel Syndrome with Diarrhea (IBS-D)

Irritable bowel syndrome (IBS) is a multifactorial disorder marked by recurrent abdominal pain or discomfort and altered
bowel  function.  Certain  factors  that  alter  GI  function  can  contribute  to  IBS  symptoms,  including  stress,  prior
gastroenteritis,  and  changes  in  the  gut  microbiome,  bile  acids  and  short-chain  fatty  acids,  which  may  stimulate  5-HT3
serotonin  release  and 
increase  colonic  permeability  and  motility.  (Source:  http://www.mayoclinic.org/medical-
professionals/clinical-updates/digestive-diseases/better-agents-needed-irritable-bowel-syndrome-diarrhea).

In  preliminary  studies,  ondansetron  has  demonstrated  activity  in  IBS-D  (Garsed  K,  Chernova  J,  Hastings  M,  et  al.  Gut
Published  Online  First  December  12,  2013).  Unlike  alosetron  (a  currently  approved  5-HT3  antagonist  in  IBS-D),
ondansetron has not been noted to cause ischemic colitis (FDA labeling for Lotronex® (alosetron), 2010; FDA labeling for
Zofran® (ondansetron), 2014).

In  light  of  the  activity  of  ondansetron  demonstrated  in  the  preliminary  studies  described  above,  and  because  of  its
extended-release  properties  and  once-daily  dosing,  we  believe  RHB-102  (Bekinda®)  is  a  promising  candidate  for  the
treatment of IBS-D.

Market and Competition

IBS is one of the most common GI disorders. According to GlobalData, it is estimated that over 41 million people in North
America may suffer from IBS. Of the three subtypes of IBS, IBS-D is the most prevalent diagnosed subtype according to
Pimentel M (Am J Manag Care, 2018), accounting for40% of the patient population

To  the  best  of  our  knowledge,  there  is  one  other  5-HT3  serotonin  receptor  inhibitor  indicated  for  this  indication  in  the
U.S.  –  alosetron  (currently  marketed  under  the  brand  name  Lotronex®  by  Sebela  Pharmaceuticals  and  generic  versions
marketed by Actavis plc, Hikma, Par Pharmaceuticals, and Amneal Pharmaceuticals). However, alosetron is approved only
for the treatment of IBS in women with severe chronic IBS-D and its indication is restricted to those patients for whom the
benefit-to-risk balance is most favorable due to infrequent, but severe, adverse reactions. The active ingredient in RHB-102
(Bekinda®), ondansetron, is approved by the U.S. FDA as an oncology support antiemetic and has a good safety profile.
Therefore,  we  believe  that  RHB-102  (Bekinda®),  if  approved  for  the  treatment  of  IBS-D  in  the  U.S.,  may  provide
improved  safety  while  maintaining  efficacy  and  has  the  potential  to  be  a  preferred  5-HT3  serotonin  receptor  inhibitor
treatment for patients suffering from IBS-D. Ramosetron, another 5-HT3 serotonin receptor inhibitor (marketed under the
brand name Irribow® by Astellas Pharma Inc. and generic versions marketed by Pfizer Japan, Takeda Pharmaceuticals, Fuji
Pharma  and  additional  companies),  is  marketed  for  the  treatment  of  IBS-D  and  for  chemotherapy-induced  nausea  and
vomiting in Japan, South Korea, China and India, and for and postoperative nausea and vomiting in South Korea and India.
To the best of our knowledge, there is currently no clinical development of ramosetron for marketing approval in the U.S.
for any indication.

If  approved,  RHB-102  (Bekinda®)  will  compete  with  several  prescription  drugs  indicated  for  IBS-D,  including  but  not
limited to Xifaxan® (rifaximin), marketed in the U.S. by Bausch Health, and Viberzi® (eluxadoline), marketed in the U.S.
by Allergan plc., as well as additional prescription drugs, generic drugs, and over-the-counter products indicated for IBS-D
or for symptomatic relief of diarrhea and pain.

In addition, there are currently additional drug candidates in development by other companies for the treatment of IBS-D in
the U.S.

Clinical Development

In January 2018, we announced positive final results from the Phase 2 clinical study of RHB-102 (Bekinda®) 12 mg for the
treatment of IBS-D. The randomized, double-blind, placebo-controlled Phase 2 study evaluated the efficacy and safety of
RHB-102 (Bekinda®) 12 mg in 126 subjects over 18 years old at 16 clinical sites in the U.S. The study successfully met its
primary endpoint, improving the primary efficacy outcome of stool consistency.

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RHB-102 (Bekinda®) was also shown to be safe and well tolerated in this indication. No serious adverse events or new or
unexpected safety issues were noted in the study. In September 2018, we announced that we concluded a positive End-of-
Phase 2 Type B meeting with the FDA discussing the clinical and regulatory pathway toward potential FDA approval of
RHB-102 (Bekinda®) for the treatment of IBS-D. We are currently finalizing the design of two pivotal Phase 3 studies with
RHB-102 (Bekinda®) for the treatment of IBS-D.

The primary endpoint of the trial was the proportion of patients in each treatment group with response in stool consistency
on  study  drug  as  compared  to  baseline.  Response  was  defined  as  per  FDA  guidelines  for  the  indication.  Additional
endpoints were analyzed including:

● proportion of patients in each treatment group who are pain responders, per FDA guidance definition;
● proportion of patients in each treatment group who are overall responders, per FDA guidance definition; and
● differences between treatment groups in:

o
o
o
o

abdominal pain
abdominal discomfort
frequency of defecation
incidence and severity of adverse events.

The  RHB-102  (Bekinda®)12  mg  Phase  2  study  successfully  met  its  primary  endpoint,  improving  the  primary  efficacy
outcome  of  stool  consistency  response  (in  accordance  with  the  FDA  guidance  definition)  by  an  absolute  difference  of
20.7%, with 56.0% responders of subjects treated with RHB-102 (Bekinda®) (n=75) vs. 35.3% responders of the placebo
subjects  (n=51)  (p=0.036).  While  not  powered  for  statistical  significance  of  the  secondary  efficacy  endpoints,  the  study
suggested clinically meaningful improvement in both secondary efficacy endpoints of abdominal pain response and overall
response  (combined  stool  consistency  and  abdominal  pain  response).  Final  results  from  the  Phase  2  study  demonstrated
that RHB-102 (Bekinda®) 12 mg improved the overall worst abdominal pain response rate by 11.5% vs. placebo (50.7%
with RHB-102 (Bekinda®) 12 mg (n=75) vs. 39.2% with placebo (n=51); (p=0.278)) and the overall response improved by
an absolute difference of 14.5% in favor of the RHB-102 (Bekinda®) 12 mg arm (40.0% with RHB-102 (Bekinda®) 12 mg
(n=75) vs. 25.5% with placebo (n=51); (p=0.135)).

RHB-102 (Bekinda®) 12 mg was also shown to be safe and well tolerated. No serious adverse events or new or unexpected
safety issues were noted in the study. In September 2018, we announced that we concluded a positive End-of-Phase 2/Pre-
Phase 3 (Type B) meeting with the FDA discussing the clinical and regulatory pathway toward potential FDA approval of
RHB-102 (Bekinda®) 12 mg for the treatment of IBS-D. We plan to finalize the design of two pivotal Phase 3 studies with
RHB-102 (Bekinda®) for the treatment of IBS-D.

The  Company  has  initiated  formulation  work  to  formulate  RHB-102  at  lower  dosages  to  help  support  planned  pediatric
studies. In December 2019, we received confirmation from the FDA that it has agreed with our Initial Pediatric Study Plan
(iPSP).

The following chart summarizes the clinical trial history and status of RHB-102 (Bekinda®) for IBS-D:

Clinical trial
name
-

Development
phase of the
clinical trial  
Phase 2

Purpose of the
clinical trial
Randomized double-blind
placebo-controlled  Phase
2 study in IBS-D

Clinical
trial site  
16 sites in
the U.S.

Planned
number of
subjects
of the trial  
126 

TBD

Phase 3

Randomized double-blind
placebo-controlled  Phase
3 study in IBS-D

TBD

TBD

Nature and
status of
the trial
Evaluating  the  safety
and  efficacy  of  RHB-
102 (Bekinda®) 12 mg
in IBS-D
TBD

Schedule
Completed 2018

TBD

We  cannot  predict  with  certainty  our  development  costs  and  such  costs  may  be  subject  to  change.  See  “Item  3.  Key
Information – D. Risk Factors – Risks Related to Our Financial Condition and Capital Requirements.”

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RHB-106

RHB-106 is an investigational tablet intended for the preparation and cleansing of the GI tract prior to the performance of
abdominal  procedures,  including  diagnostic  tests  such  as  colonoscopy,  barium  enema  or  virtual  colonoscopy,  as  well  as
surgical interventions, such as a laparotomy.

As  noted  above,  we  acquired  the  rights  to  RHB-106  pursuant  to  an  agreement  with  Giaconda  Limited.  See  “Item  4.
Information  on  the  Company  –  B.  Business  Overview  –  Acquisition,  Commercialization  and  License  Agreements  –
Acquisition of Talicia®, RHB-104, and RHB-106.”

In December 2019, we provided a notice of termination of the worldwide exclusive license agreement we had entered into
on  February  27,  2014,  with  Salix  Pharmaceuticals,  Ltd.  (“Salix,  which  was  later  acquired  by  Valeant  Pharmaceuticals
International,  Inc.  (“Valeant”),  and  subsequently  renamed  Bausch  Health.  As  a  result  of  the  termination  of  the  Salix
licensing  agreement,  we  regained  the  exclusive  worldwide  rights  to  the  RHB-106  encapsulated  formulation  for  bowel
preparation.

Market and Competition

It is estimated that approximately 19 million colonoscopies are performed annually in the U.S., according to a 2018 iDATA
research  report.  The  annual  number  of  procedures  in  the  U.S.  is  increasing,  presumably  due  to  the  rising  awareness  of
colorectal cancer.

If approved, RHB-106 will compete with several products in the U.S., including but not limited prescription products such
as  PrepoPik®  (marketed  by  Ferring  Pharmaceuticals),  Clenpiq®  (marketed  by  Ferring  Pharmaceuticals),  Suprep®  and
Sutab®  (marketed  by  BrainTree  Laboratories  Inc.  (acquired  by  Sebela  Pharmaceuticals)),  OsmoPrep®,  MoviPrep®  and
Plenvu® (marketed by Bausch Health). There are additional bowel preparations in development by other companies.

To  the  best  of  our  knowledge,  the  main  competitors  of  RHB-106  are  bowel  cleansing  products  based  on  polyethylene
glycol (PEG 3350). These products are delivered in the form of a water-soluble powder and require users to drink between
2-4  liters  of  solution  before  the  performance  of  the  gastroenterological  procedure.  In  addition  to  the  need  to  drink
considerable amounts of a solution, a common side effect that raises difficulties with users is the accompanying harsh and
unpleasant  taste,  leading  to  potential  difficulties  with  patient  compliance.  RHB-106  offers  the  potential  for  improved
patient compliance because it is tasteless and eliminates the need for drinking several liters of the ill-flavored electrolyte
solution. RHB-106 also potentially has an advantage compared to currently available tablet products in the field in that it
does not contain sodium phosphate, an active ingredient linked with a risk of nephrotoxicity.

Products administered in the form of tablets or capsules that were released on the market in the U.S., such as OsmoPrep®,
are  based  on  a  chemical  substance  called  sodium  phosphate.  In  December  2008,  the  FDA  published  a  severe  warning
against  the  use  of  these  products  due  to  rare  but  severe  side  effects  linked  to  kidney  damage.  As  a  consequence  of  this
development, the FDA required in 2008 that oral sodium phosphate products carry a severe warning (black box label). In
November  2020,  the  FDA  approved  Sutab®,  a  new  drug  product  administered  in  tablet  form  which  does  not  contain
sodium phosphate.

The potential advantage of RHB-106 over the current competitor products of the PEG 3350 type, MoviPrep®, as well as
over products such as PicoPrep®, is that it is administered in an oral tablet, permits the patient to drink any clear liquid with
the product and spares the patient the exposure to the unpleasant taste that may accompany these products. RHB-106 also
does  not  fall  under  the  black  box  warning  against  nephrotoxicity  issued  by  the  FDA  in  December  2008  with  respect  to
currently marketed sodium phosphate capsule preparations.

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Clinical Development

The following chart summarizes the clinical trial history and status of RHB-106:

Clinical
trial name
-

Development
phase of the
clinical trial  
Phase 2a

Purpose of the
clinical trial
of 

Comparison 
the
product’s  effectiveness
and 
safety  with  an
existing product

Clinical site

Center 
Digestive
Disease, Australia

for

Number of
subjects of
the trial

60 

Nature and
status of
the trial

Completed

Performance
schedule
Completed in 2005

Opaganib (ABC294640; Yeliva®)

Opaganib  (ABC294640;  Yeliva®)  is  an  investigational  new  drug  that  is  a  proprietary,  first-in-class,  orally-administered
SK2  selective  inhibitor,  with  anti-viral,  anti-inflammatory  and  anti-cancer  activities,  targeting  multiple  oncology,
inflammatory  and  GI  indications.  The  compound  originally  designated  as  ABC294640  received  an  international  non-
proprietary name, opaganib, in the Recommended INN: List 79, 2018.

Opaganib (ABC294640; Yeliva®) inhibits SK2, a lipid kinase that catalyzes the formation of the lipid signaling molecule
sphingosine 1-phosphate (“S1P”). S1P promotes cancer growth and proliferation and pathological inflammation, including
TNFα  signaling  and  other  inflammatory  cytokine  production.  Specifically,  by  inhibiting  the  SK2  enzyme,  opaganib
(ABC294640;  Yeliva®)  blocks  the  synthesis  of  S1P  which  regulates  fundamental  biological  processes  such  as  cell
proliferation,  migration,  immune  cell  trafficking  and  angiogenesis,  and  is  also  involved  in  immune-modulation  and
suppression of innate immune responses from T cells.

On March 30, 2015, we entered into an exclusive worldwide license agreement with Apogee Biotechnology Corporation
(Apogee),  pursuant  to  which  Apogee  granted  us  the  exclusive  worldwide  development  and  commercialization  rights  to
ABC294640 (which we then renamed to opaganib (ABC294640 Yeliva®)  and,  as  noted  above,  received  an  international
non-proprietary name, opaganib, in 2018) and additional intellectual property for all indications. See “Item 4. Information
on the Company – B. Business Overview – Acquisition, Commercialization and License Agreements – License Agreement
for opaganib (ABC294640, Yeliva®).”

The development of opaganib has been supported by grants and contracts from U.S. federal and state government agencies
awarded  to  Apogee,  including  from  the  NCI,  BARDA,  the  U.S.  Department  of  Defense  and  the  FDA  Office  of  Orphan
Products Development.

Market and Competition

Opaganib (ABC294640; Yeliva®) is currently being developed for several potential indications, including for the treatment
of severe COVID-19 pneumonia, cholangiocarcinoma (bile duct cancer), and prostate cancer.

COVID-19 is a newly recognized disease caused by a coronavirus virus, SARS-CoV-2. A flu-like illness was first noted in
December 2019 and was subsequently attributed to a virus designated as SARS-CoV-2. The clinical spectrum has not yet
been  well  defined  and  ranges  from  asymptomatic  infection  to  pneumonia  and  Acute  Respiratory  Distress  Syndrome
(ARDS) with multiorgan failure, that may lead to death. Patients over 65 years and those with significant comorbidities,
such as diabetes, cardiac or pulmonary disease, are more susceptible for developing severe disease and have a relatively
higher mortality rate compared to younger, otherwise healthy patients. To date, there have been over 100 million confirmed
cases of COVID-19 worldwide, with over 2 million reported deaths. Several therapies have been approved by the FDA for
the  treatment  of  COVID-19,  some  under  emergency  use  authorization.  These  therapies  include  anti-viral  drugs  such  as
Veklury® (remdesivir), anti-inflammatory drugs and monoclonal antibodies. Several vaccines for SARS-CoV-2 have also

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been  approved  by  the  FDA  and  other  regulatory  agencies  to  date.  Multiple  additional  drug  therapies  and  vaccines  are
currently under development for COVID-19.

Cholangiocarcinoma (bile duct cancer) is a highly lethal malignancy. According to the American Cancer Society report,
approximately 8,000 people are diagnosed with intrahepatic and extrahepatic bile duct cancers annually in the U.S., with
recent  studies  showing  an  increased  incidence  of  cholangiocarcinoma,  mainly  attributed  to  recent  advancements  in  the
diagnosis of this disease (Gores GJ, Hepatology, 2003). Surgery with complete resection is currently known to be the only
curative therapy for cholangiocarcinoma; however, only a minority of patients are classified as having a resectable tumor at
the time of diagnosis. Additional treatment options include radiation therapy and chemotherapy, but the efficacy of these
treatments  in  cholangiocarcinoma  patients  is  also  limited  and  the  prognosis  for  relapse  patients  who  have  failed  initial
chemotherapy  is  very  poor,  with  an  overall  median  survival  of  approximately  one  year  (Valle  J,  et  al.  New  Eng  J,  Med
2010).  In  April  2020,  the  FDA  approved  Pemazyre®  (pemigatinib),  the  first  drug  approved  specifically  for
cholangiocarcinoma,  indicated  for  adults  with  advanced  bile  duct  cancer  whose  cancer  has  grown  after  at  least  one
previous chemotherapy treatment and whose tumors have a mutation in the FGFR2 gene. The 5-year relative survival rates
of intrahepatic and extrahepatic cholangiocarcinoma patients range between 2% to 25%, depending on the tumor type and
stage at diagnosis, according to the American Cancer Society. There are several drugs in late-stage clinical development for
cholangiocarcinoma.

Prostate cancer is the second most common cancer and the second leading cause of cancer death in American men. The
American Cancer Society estimates that approximately 248,530 new cases of prostate cancer will be diagnosed in 2021.
Prostate cancer is more likely to develop in older men and in African-American men. Treatment options depend on each
case  and  include  surgery,  radiotherapy,  cryotherapy,  chemotherapy,  hormone  therapy,  and  immunotherapy.  There  are
several  approved  drugs  indicated  for  treatment  of  prostate  cancer,  as  well  as  several  drugs  in  development  for  U.S.
approval.

Clinical Development

COVID-19

Preclinical data have demonstrated both anti-inflammatory and antiviral activities of opaganib, with the potential to reduce
inflammatory  lung  disorders,  such  as  pneumonia,  and  mitigate  pulmonary  fibrotic  damage.  In  September  2020,  we
announced  that  opaganib  demonstrated  potent  inhibition  of  SARS-CoV-2,  the  virus  that  causes  COVID-19,  achieving
complete blockage of viral replication in an in vitro model of human lung bronchial tissue. Additionally, preclinical in vivo
studies  have  demonstrated  that  opaganib  decreased  fatality  rates  from  influenza  virus  infection  and  ameliorated
Pseudomonas  aeruginosa-induced  lung  injury  by  reducing  the  levels  of  IL-6  and  TNF-alpha  in  bronchoalveolar  lavage
fluids.

Preliminary  results  from  a  preclinical  study  with  opaganib,  administered  at  250  mg/kg,  demonstrated  a  reduction  of
thrombosis  (blood  clotting)  in  an  acute  respiratory  distress  syndrome  (ARDS)  animal  model.  The  preclinical  study  was
designed  to  assess  the  efficacy  of  opaganib  in  reducing  the  incidence  of  adverse  thromboembolic  events  in  situ  in  the
lipopolysaccharide (LPS)-induced model of pulmonary inflammation, a reliable model of ARDS that can mimic COVID-
19 inflammation. The preliminary results from our study show opaganib 250 mg/kg reduced blood clot length, weight and
total thrombus score in a preclinical model of ARDS. We believe such preliminary results add to the known antiviral and
anti-inflammatory  activities  of  opaganib  and  provide  the  potential  for  a  unique  triple-action  effect  on  the
pathophysiological processes associated with COVID-19 disease.

In  September  2020,  Apogee  was  awarded  a  grant  from  Pennsylvania's  COVID-19  Vaccines,  Treatments  and  Therapies
Program, which supports the rapid advancement of promising novel COVID-19 therapies.

ABC-201: Global Phase 2/3 Study

In July 2020, we initiated a global Phase 2/3 clinical study (NCT04467840) evaluating opaganib in hospitalized patients
with  severe  COVID-19  pneumonia.  This  ongoing  global  multi-center,  randomized,  double-blind,  parallel-arm,  placebo-
controlled study continues to enroll patients with a target of up to 464 patients requiring hospitalization and treatment with

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supplemental oxygen. The study has been approved in Brazil, Israel, the United Kingdom, Italy, Russia, Mexico, Poland
and  Columbia  with  further  expansion  ongoing.  Enrollment  was  initiated  in  August  2020  and  is  approximately  60%
complete.  In  January  2021,  we  announced  that  the  independent  Data  Safety  Monitoring  Board  (DSMB)  for  the  study
unanimously recommended to continue the study following a pre-scheduled futility review of unblinded efficacy data from
the first 135 patients treated in the study and safety data from the first 175 patients.

In  November  2020,  we  announced  that  the  global  Phase  2/3  study  received  a  unanimous  recommendation  to  continue,
following  a  pre-scheduled  safety  review  by  an  independent  DSMB.  The  DSMB's  recommendation  was  based  on  an
unblinded analysis of safety data from the first 70 patients treated for 14 days. In December 2020 we announced that the
study  received  a  second  unanimous  recommendation  by  the  DSMB  to  continue,  following  a  review  of  unblinded  safety
data from 155 treated patients.

ABC-110: U.S. Phase 2 Study

The Phase 2, randomized, double-blind, placebo-controlled clinical study with opaganib in the U.S. enrolled 40 patients
with  severe  COVID-19  pneumonia  requiring  hospitalization  and  supplemental  oxygen.  The  study  was  not  powered  for
statistical significance and focused on safety evaluation and identifying a signal of efficacy.

Top-line results from the study found opaganib to be safe, with no material safety differences between the opaganib and
placebo treatment arms. Overall, fewer patients suffered from serious adverse events (SAEs) in the opaganib treatment arm
than in the placebo arm. In this small sample size, there were few events of intubation or fatality, and these were balanced
between the two arms.

The opaganib-treated arm demonstrated a consistent trend of greater improvement in reducing oxygen requirement by end
of  treatment  on  Day  14  across  key  primary  and  secondary  efficacy  outcomes,  correlating  with  clinical  improvement  as
defined by the World Health Organization (WHO) ordinal scale:

● A greater improvement in the proportion of patients reaching room air and no longer requiring oxygen support by

Day 14 vs. the control arm (52.6% vs. 22.2%).

● A greater improvement in the proportion of patients with a 50% reduction in supplemental oxygen by Day 14 vs.

the control arm (89.5% vs. 66.7%).

● A higher proportion of patients discharged by Day 14 vs. the control arm (73.7% vs. 55.6%).

● A greater reduction from baseline of the median total oxygen requirement (AUC) over 14 days vs. the control arm

(68.0% vs. 46.7%).

We intend to provide the data for peer review when available.

ABC-108: Advanced Unresectable Cholangiocarcinoma

A  Phase  2a  clinical  study  with  opaganib  (ABC294640;  Yeliva®)  in  patients  with  advanced,  unresectable,  intrahepatic,
perihilar and extrahepatic cholangiocarcinoma is ongoing at Mayo Clinic’s major campuses in Arizona and Minnesota, the
Huntsman Cancer Institute, University of Utah Health and at Emory University. In September 2018, we announced that the
study achieved its pre-specified efficacy goal for the first stage of the two-stage study design, and as a result, the study has
continued to its second stage. Treatment with opaganib (ABC294640, Yeliva®), Part 1 of the study, designed to enroll 39
evaluable  patients,  completed  enrollment  in  January  2020.  In  October  2019,  an  expansion  cohort  for  cotreatment  of
opaganib  (ABC294640;  Yeliva®)  and  hydroxychloroquine  sulfate  (HCQ)  was  submitted  to  the  FDA.  Enrollment  of  this
cotreatment cohort, Part 2 of the study, began in July 2020. The cohort will consist of two phases: Phase 1, an accelerated
dose escalation run-in with enrollment of up to 15 patients evaluable for safety and tolerability, and Phase 2, treatment of
20 patients evaluable in the Phase 1 determined dose to determine safety and tolerability.

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The  primary  objective  of  Part  1  is  to  determine  the  response  rate  (RR)  of  cholangiocarcinoma  defined  as  objective
responses (OR), i.e. complete and partial responses (CR, PR) plus stable disease (SD) of at least four months to treatment
with  opaganib  (ABC294640;  Yeliva®).  The  primary  endpoint  of  Part  2  is  to  determine  Durable  Disease  Control  Rate
(DDCR),  defined  as  Disease  Control  Rate  (DCR)  of  at  least  four  months’  duration  to  treatment  with  opaganib
(ABC294640; Yeliva®) and HCQ.

In  April  2017,  the  FDA  granted  to  opaganib  (ABC294640;  Yeliva®)  orphan  drug  designation  for  the  treatment  of
cholangiocarcinoma.  The  orphan  drug  designation  allows  us  to  benefit  from  various  development  incentives  to  develop
opaganib  (ABC294640;  Yeliva®)  for  this  indication,  including  tax  credits  for  qualified  clinical  testing,  the  waiver  of  a
prescription  drug  user  fee  (PDUFA)  upon  submission  of  a  potential  NDA  and,  if  approved,  a  seven-year  marketing
exclusivity period (subject to certain exceptions) for the treatment of cholangiocarcinoma.

EAP for the Treatment of Advanced Unresectable Cholangiocarcinoma

An  EAP  is  for  eligible  participants  who  do  not  qualify  for  participation  in,  or  who  are  otherwise  unable  to  access,  the
ongoing clinical trial ABC-108 for advanced unresectable cholangiocarcinoma. This program is designed to provide access
to  opaganib  (ABC294640;  Yeliva®)  for  the  treatment  of  cholangiocarcinoma  prior  to  approval  by  the  local  regulatory
agency. We cannot predict how long this program will continue, and we may decide for various reasons, including but not
limited to resources and availability of opaganib (ABC294640; Yeliva®), not to continue with the EAP.

ABC-103: Refractory or Relapsed Multiple Myeloma

A Phase 1b study with opaganib (ABC294640; Yeliva®) for the treatment of refractory or relapsed multiple myeloma was
performed  in  heavily  pretreated  patients  at  Duke  University  Medical  Center.  A  total  of  13  patients  were  enrolled  and
treated in three dose cohorts. While efficacy was not the primary endpoint of the Phase 1b study, of ten evaluable subjects,
one patient achieved a very good partial response. The study was supported by a $2 million grant from the National Cancer
Institute  (NCI)  Small  Business  Innovation  Research  Program  awarded  to  Apogee  Biotechnology  Corporation,  in
conjunction with Duke University, with additional support from us.

The study ended in line with the NCI grant expiration in May 2019. The Clinical Study Report was finalized in November
2020. Data demonstrated that oral administration of opaganib is generally safe and tolerable in patients with refractory or
relapsed multiple myeloma. One patient in the 500 mg dose cohort showed a very good partial response and one patient
showed stable disease for three months. The remaining patients had very short periods of stability, progressive disease or
tumor assessment was missing. Mean progression-free survival (PFS) across dose cohorts was relatively the same number
of weeks, and thus a conclusion on dosing strength in relation to improved survival could not be discerned. Additionally,
there did not appear to be an effect of opaganib on plasma levels of sphingosine 1 phosphate (S1P), IL-6, or other cytokines
measured in patients with refractory or relapsed MM. The small study size prohibits meaningful efficacy conclusions to be
drawn.

The  primary  endpoints  of  the  first  portion  of  the  study  (Phase  1)  were  to  assess  safety  and  determine  the  maximum
tolerated dose in this group of patients. Secondary objectives included assessment of antitumor activity and determination
of  the  PK  and  pharmacodynamic  (PD)  properties  of  opaganib  (ABC294640;  Yeliva®)  in  refractory  or  relapsed  multiple
myeloma patients.

At  the  current  stage,  we  have  no  intention  to  pursue  the  development  of  opaganib  (ABC294640;  Yeliva®)  for  this
indication.

ABC-101: Advanced Solid Tumors

A Phase 1 study, first-in-man evaluation of opaganib (ABC294640; Yeliva®) in advanced solid tumors was completed in
the  summer  of  2015.  Final  results  demonstrated  that  the  study,  conducted  at  the  Medical  University  of  South  Carolina
(MUSC), successfully met its primary and secondary endpoints, demonstrating that the compound is well tolerated and can
be safely administered to cancer patients at doses predicted to have therapeutic activity.

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Twenty-one  patients  with  advanced  solid  tumors  were  treated  with  opaganib  (ABC294640;  Yeliva®)  in  the  study,  the
majority of who were GI cancer patients, including pancreatic, colorectal and cholangiocarcinoma cancers.

The study included the first-ever longitudinal analysis of plasma S1P levels as a potential pharmacodynamic biomarker for
activity  of  a  sphingolipid-targeted  drug.  Administration  of  opaganib  (ABC294640;  Yeliva®)  resulted  in  a  rapid  and
pronounced decrease in levels of S1P with several patients having prolonged stabilization of disease.

The  study  was  supported  by  grants  from  the  U.S.  National  Cancer  Institute  (NCI)  awarded  to  MUSC  Hollings  Cancer
Center, an NCI-Designated Cancer Center, and from the FDA Office of Orphan Products Development (OOPD) awarded to
Apogee.

ABC-106: Advanced Hepatocellular Carcinoma

An  investigator-sponsored  Phase  2  study  to  evaluate  the  safety  and  efficacy  of  opaganib  (ABC294640;  Yeliva®)  as  a
second-line  monotherapy  in  patients  with  advanced  hepatocellular  carcinoma  (“HCC”)  was  initiated  at  the  Medical
University of South Carolina (“MUSC”) Hollings Cancer Center, the Mayo Clinic campus at Arizona and the University of
Maryland.

The study was led by Dr. Carolyn Britten, MUSC, and was planned to enroll up to 39 patients who have experienced tumor
progression following treatment with first-line single-agent sorafenib (Nexavar®).

In  September  2019,  we  announced  that  The  National  Cancer  Institute  (NCI)  grant  that  was  previously  awarded  to  the
MUSC to support a study with opaganib (ABC294640; Yeliva®) in hepatocellular carcinoma (HCC) had been diverted to
support a Phase 2 study with opaganib (ABC294640; Yeliva®) for a different indication, prostate cancer (ABC-107). At the
current stage, we have no intention to pursue the development of opaganib (ABC294640; Yeliva®) for the HCC indication.

ABC-107: Prostate Cancer

The investigator-sponsored study “A Phase 2 Study of the Addition of opaganib to Androgen Antagonists in Patients with
Prostate  Cancer  Progression  on  Enzalutamide  or  Abiraterone”  was  initiated  in  March  2020  at  MUSC  Hollings  Cancer
Center and at Emory University. Additional U.S. sites are planned to be initiated later this year. The study will be led by
Dr.  Michael  B.  Lilly.  The  study  is  planned  to  enroll  up  to  60  patients  and  is  supported  by  the  National  Cancer  Institute
grant awarded to MUSC.

This is a Phase 2 efficacy study of opaganib (ABC294640; Yeliva®) in patients with metastatic castration-resistant prostate
cancer that is progressing during treatment with androgen signaling blockers, abiraterone or enzalutamide. The study will
consist  of  an  initial  safety  “run  in”  cohort  in  which  patients  will  receive  opaganib  (ABC294640;  Yeliva®)  along  with
continuation of prior abiraterone or enzalutamide to document tolerability in this new patient population and to document
the effects of opaganib (ABC294640; Yeliva®) on blood prostate-specific antigen (PSA) levels. Provided that there is no
untoward toxicity in these patients, there will be two additional cohorts with up to 27 patients, with each of patients with
worsening disease during abiraterone or enzalutamide treatment. These patients will continue previous androgen blocking
agents (abiraterone or enzalutamide, and gonadotropin-releasing hormone GnRH receptor agonist/antagonist). The primary
objective of the study is to measure the proportion of patients with disease control during opaganib (ABC294640; Yeliva®)
plus abiraterone or enzalutamide treatment using a composite metric based on PSA, bone scan, and RECIST measurements
per Prostate Cancer Working Group 3 (PCWG3) criteria.

ABC-104: Oncology Support, Radioprotectant: Prevention of Radiation-Associated Mucositis in the Treatment of Head and
Neck Cancer

A  Phase  1b  study  to  evaluate  opaganib  (ABC294640;  Yeliva®)  as  a  radioprotectant  in  head  and  neck  cancer  patients
undergoing therapeutic radiotherapy is currently on hold.

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ABC-105: Moderate to Severe Ulcerative Colitis (“UC”)

A Phase 2 study to evaluate the efficacy of opaganib (ABC294640; Yeliva®) in patients with moderate to severe UC by the
proportion of patients who are in remission at the end of treatment is currently on hold.

ABC-109: Food Effect Study in Healthy Subjects

A Phase 1, randomized, open-label, single-dose, 3-treatment, 3-period, 6-sequence crossover study designed primarily to
evaluate  the  effect  of  a  standardized  meal  on  the  absorption  and  bioavailability  of  opaganib  (ABC294640;  Yeliva®)  in
healthy subjects, was completed in the U.S. in January 2018. The study also evaluated the effect of the administration of a
solution of opaganib (ABC294640, Yeliva®) via nasogastric (NG) tube on the absorption and bioavailability of opaganib
(ABC294640;  Yeliva®).  Twenty-three  eligible,  healthy,  male  and  female  adult  subjects  were  randomized  to  receive
opaganib (ABC294640; Yeliva®) orally in a state of fast, fed or as a solution by NG tube (after tube feeding). 17 subjects
received  all  three  treatments.  All  three  treatments,  though  maximum  concentration  was  lower  when  the  drug  was  given
orally  in  the  fed  state  as  compared  to  fasted,  nasogastric  administration  after  tube  feeding  led  to  intermediate
results. Subjects experienced fewer gastrointestinal side effects when the drug was given in the fed state than fasted, but the
pharmacodynamic effect, as reflected in the decrease in sphingosine-1-phosphate, the product of the target enzyme, was no
lower after fed than fasted administration. Thus, the results indicated that opaganib (ABC294640; Yeliva®) may be given
after eating, with improved tolerance and no loss of pharmacodynamic effect.

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The following chart summarizes the clinical trial history and status of opaganib (ABC294640; Yeliva®):

Clinical trial
name
ABC-201

Development
phase of the
clinical trial  
Phase 2/3

ABC-110

Phase 2

Purpose of
the clinical
trial

A study for the treatment of
Opaganib in patients with
severe COVID-19 pneumonia
A study for the treatment of
opaganib in patients with
severe COVID-19 pneumonia

ABC-108

Phase 2a

ABC-107

Phase 2

(103193 MUSC
Study ID)

ABC-103

Phase 1b/2

ABC-101

Phase 1

ABC-106

Phase 2

ABC-104

Phase 1b

ABC-105

Phase 2

ABC-109

Phase 1

and 

patients 

perihilar 

A  study  for  the  treatment  of
unresectable
advanced, 
intrahepatic, 
and
extrahepatic
with
cholangiocarcinoma 
(ABC294640;
opaganib 
Yeliva®) 
co-treatment
with  opaganib  (ABC294640;
Yeliva®) and HCQ
An  add-on  study  for  prostate
cancer 
who
progressed on enzalutamide or
abiraterone. The proportion of
patients  with  disease  control
during 
with
opaganib 
(ABC294640;
Yeliva®)  and  enzalutamide  or
abiraterone will be measured
Safety  and  efficacy  study  in
patients  with  refractory  or
relapsed  multiple  myeloma
that  have  previously  been
proteasome
treated  with 
inhibitors 
and
immunomodulatory drugs
and
Safety, 
pharmacodynamic  study 
in
patients  with  advanced  solid
tumors

treatment 

PK 

Investigator-Sponsored  Safety
and Efficacy Study in Patients
with Advanced Hepatocellular
Carcinoma  Who 
Have
Progressed on Sorafenib
Safety  and  efficacy  study  in
the prevention of mucositis in
combination with radiotherapy
for 
treatment  of  squamous
head and neck carcinoma
A  study  for  the  treatment  of
moderate  to  severe  ulcerative
colitis
Assessment  of  the  effect  of
food  on  the  absorption  and
bioavailability  of  opaganib
(ABC294640;  Yeliva®);  also
as  a  solution  via  nasogastric
(NG) 
fed
conditions

under 

tube 

Clinical
trial site

Planned
number of
subjects of
the trial

Nature and
status of
the trial

Multicenter study

464

Ongoing

Multicenter study
across the U.S.

40

Ongoing

Multicenter 
across the U.S.

study

Up to 105

Ongoing

Up to 60

Ongoing

Medical  University
of  South  Carolina,
Charleston, U.S. and
sites
collaborating 
(multicenter, U.S.)

Schedule
Data
expected in
Q1/2021
Top-line
results
reported in
2020
Ongoing

Initiated  in
March
2020

University,
Duke 
North Carolina, U.S.

Ended

Ended after Phase 1

Ended

Medical  University
of  South  Carolina,
Charleston, U.S.

22 

Completed.  Final  results
indicate the study drug is
well tolerated and can be
safely  administered 
to
cancer patients

Medical  University
of  South  Carolina,
Charleston, U.S. and
collaborating 
sites
(Multicenter, U.S.)
Multicenter 
across the U.S.

study

From 12 to 39 Withdrawn  and  replaced
with 
in
prostate  cancer  (103193
MUSC Study ID)

ABC-107 

Up to 32

TBD

Multicenter study

Up to 94

TBD

Completed
2015

Withdrawn

TBD

TBD

ICON  Early  Phase
Services, 
San-
Antonio, TX, U.S.

23 

Completed

Completed
2018

83

 
 
 
 
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We  cannot  predict  with  certainty  our  development  costs,  and  such  costs  may  be  subject  to  changes.  See  “Item  3.  Key
Information – D. Risk Factors – Risks Related to Our Financial Condition and Capital Requirements.”

RHB-107 (upamostat; formerly Mesupron)

RHB-107  (upamostat;  formerly  Mesupron)  (INN:  upamostat)  is  a  proprietary,  first-in-class,  orally-administered  potent
inhibitor  of  several  serine  proteases  administered  by  oral  capsule,  with  demonstrated  antiviral  and  potential  tissue-
protective effects. We believe this combined antiviral and potential tissue-protective action makes it a promising candidate
for evaluation as a treatment for COVID-19 disease.

RHB-107 has demonstrated strong inhibition of SARS-CoV-2 viral replication in an in vitro human bronchial cell model,
and  its  safety  profile  has  been  demonstrated  in  approximately  200  people,  including  in  Phase  2  studies  in  oncology
indications.

In addition, we believe that RHB-107 has a unique potency and specificity that suggests it may be a new non-cytotoxic
approach to cancer therapy, as well as other indications of high unmet need such as inflammatory digestive diseases and
inflammatory lung diseases.

As mentioned under “Item 4. Information on the Company – B. Business Overview – Acquisition, Commercialization and
License Agreements – License Agreement for RHB-107”, on June 30, 2014, we signed an exclusive license agreement for
this  oncology  therapeutic  candidate.  Under  this  agreement,  we  are  responsible  for  all  development,  regulatory  and
commercialization of RHB-107 in the entire world, excluding China, Taiwan, Macao, and Hong Kong.

In October 2017, the FDA granted RHB-107 orphan drug designation for the treatment of pancreatic cancer. The orphan
drug  designation  allows  us  to  benefit  from  various  development  incentives  to  develop  RHB-107  (upamostat;  formerly
Mesupron) for this indication, including tax credits for qualified clinical testing, waiver of a PDUFA upon submission of a
potential marketing application and, if approved, a seven-year marketing exclusivity period (subject to certain exceptions)
for the treatment of pancreatic cancer.

Market and Competition

RHB-107 is an investigational new drug, to be marketed upon approval as an orally-administered protease inhibitor with
several potential mechanisms of action to inhibit tumor invasion and metastasis and has been developed for the treatment
of solid tumor cancers, including GI cancers, with the focus on locally advanced non-metastatic pancreatic cancer.

See  also  “-  opaganib  (ABC294640, Yeliva®)  -  Market  and  Competition”  for  information  on  COVID-19.  Data  from  non-
clinical  studies  indicate  that  WX-UK1,  the  active  metabolite  of  RHB-107,  is  a  potent  and  specific  inhibitor  of  several
human serine proteases (e.g., trypsin-3, trypsin-2, trypsin-1, matriptase-1, and trypsin-6). Several of these serine proteases
are  associated  with  cancer  progression  and  metastasis,  as  well  as  non-cancerous  indications.  The  non-clinical  studies
suggest new potential therapeutic applications of WX-UK1 in inflammatory gastrointestinal diseases and lung diseases.

There are several drugs in late-stage clinical development for pancreatic cancer

See also “– opaganib (ABC294640, Yeliva®) – Market and Competition” for information on cholangiocarcinoma.

Clinical Development

A  multicenter,  randomized,  double-blind,  placebo-controlled,  parallel-group  Phase  2/3  study  is  ongoing  in  patients  with
symptomatic diagnostically confirmed COVID-19 who do not require inpatient care. RHB-107 is being administered once
daily for 14 days, with patients receiving follow-up for eight weeks from first dosing. The primary endpoints are time to
sustained recovery from symptomatic illness compared to placebo, as well as safety and tolerability of RHB-107. Several
secondary  and  exploratory  endpoints  are  also  being  assessed.  In  February  2021,  we  announced  that  the  first  patient  had
been dosed in the study.

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RHB-107 was studied in a 3D tissue model of human bronchial epithelial cells (EpiAirway™) which morphologically and
functionally  resembles  the  human  airway  and  is  similar  to  the  model  used  to  discover  SARS-CoV-2.  The  study  was
designed to evaluate the in vitro efficacy of RHB-107 in inhibiting SARS-CoV-2 infection and included a positive control
of camostat. Results from the study demonstrated potent inhibition of SARS-CoV-2 viral replication.

Several Phase 1 studies and two Phase 2 proof-of-concept studies have been completed with RHB-107 in cancer patients.
The first Phase 2 trial in locally advanced non-metastatic pancreatic cancer and the second trial in metastatic breast cancer
established the therapeutic candidate’s safety and tolerability profile. The Phase 2 trials with RHB-107in both indications
failed to demonstrate significant improvement in either progression-free survival or overall survival.

None of the prior studies used any molecular markers to target certain patient populations. Using technologies developed
since the original clinical trials were performed, we are currently planning several preclinical studies, including biomarker
analysis and mechanism of action studies. We expect that the findings from these studies can help us determine the patient
populations to be studied in subsequent clinical trials.

We are working on several oncology projects evaluating multiple clinical candidates, including RHB-107 as a component
spanning oncology and inflammatory digestive disease indications where a strong unmet medical need exists. We have also
pursued  patent  protection  in  cancer  therapy  for  various  combinations  of  drugs  with  different  mechanisms  of  action  that
achieve synergistic effects. Currently, the portfolio includes two U.S. patents, one pending U.S. patent application, and 10
foreign pending patent applications.

We  are  planning  a  pilot  study  for  the  combination  of  RHB-107  and  opaganib  (Yeliva®)  in  patients  with  advanced,
unresectable intrahepatic, perihilar and extrahepatic cholangiocarcinoma.

In March 2018, we announced that a new mechanism of action for RHB-107, inhibition of trypsin-3 was identified. We are
currently evaluating the potential utilization of RHB-107 in several GI and oncology indications.

We  cannot  predict  with  certainty  our  development  costs,  and  such  costs  may  be  subject  to  change.  See  “Item  3.  Key
Information – D. Risk Factors – Risks Related to Our Financial Condition and Capital Requirements.”

Ebola Virus Disease Therapy

We completed the first part of a preclinical in-vivo study (2 out of the 3 proposed actives). The preliminary results were
evaluated in conjunction with the U.S. National Institute of Allergy and Infectious Diseases and demonstrated statistical
significance of the combination of two of RedHill our molecular candidates. The second part of the study (all three actives
combined) has not yet been initiated. In May 2018, we received a new U.S. patent for our experimental Ebola therapy.

Acquisition, Commercialization and License Agreements

Acquisition of Talicia®, RHB-104, and RHB-106

On  August  11,  2010,  we  entered  into  an  asset  purchase  agreement  with  Giaconda  Limited,  a  publicly-traded  Australian
company,  pursuant  to  which  Giaconda  Limited  transferred  all  of  its  patents,  tangible  assets,  production  files,  regulatory
approvals  and  other  data  related  to  the  “Heliconda”,  “Myoconda”  and  “Picoconda”  products  to  us.  We  renamed  these
products Talicia®, RHB-104, and RHB-106, respectively. Giaconda Limited further transferred to us products in process,
product samples and raw materials, as well as certain rights of first refusal with respect to intellectual property in relation
to digestive condition treatments. The agreement excluded the transfer of the rights to two products of Giaconda Limited
that are not related to Talicia®, RHB-104, and RHB-106. However, to the extent that the intellectual property associated
with these two other products may be required for the research, development, manufacture, registration, import/export, use,
commercialization,  distribution,  sale  or  offer  for  sale  of  any  of  Talicia®,  RHB-104,  and  RHB-106,  Giaconda  Limited
granted  us  an  exclusive  worldwide  assignable  right  to  such  intellectual  property  for  such  purposes.  The  closing  of  this
transaction occurred on August 26, 2010.

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We paid Giaconda Limited in consideration for the assets purchased by us an initial amount of $500,000. We and Giaconda
Limited also agreed that, until the expiration of the last patent transferred to us with respect to each product, we will pay to
Giaconda Limited 7% of net sales from the sale of the relevant product/s by us and 20% of the consideration (including
royalties  received  by  us)  from  sublicensees,  in  each  case,  only  after  we  recoup  the  amounts  and  expenses  exceeding  an
approved budget.

Under the agreement, Giaconda Limited agreed that neither it, nor the developer of the products, nor any of their respective
affiliates may compete with us or assist others to compete with us with respect to the products and acquired technology for
the period provided for in the agreement.

The agreement provides that, should we elect not to proceed with the registration proceedings, or the maintenance of any
patent  transferred  to  us,  we  will  notify  Giaconda  Limited  and  Giaconda  Limited  will  have  the  right  to  proceed  with  the
registration,  maintenance,  development  and  commercialization  of  such  patent  at  its  expense.  Should  Giaconda  Limited
exercise such right, it will be entitled to all amounts received in connection with sales relating to such patent.

The agreement also requires us to make a good faith, continuous and commercially reasonable effort to allocate appropriate
financial  resources  to  prepare,  initiate  and  complete  the  clinical  development  of  the  products  (with  the  exception  of
Picoconda  by  virtue  of  the  Salix  license  agreement  dated  February  27,  2014)  and  file  an  application  for  regulatory
marketing  approval  in  accordance  with  industry  standards.  Development  failures,  negative  regulatory  decisions,  or  other
reasons beyond our control will not constitute a breach of this obligation. Should we breach this obligation with respect to
the  development  of  any  of  the  products  and  fail  to  cure  the  breach  within  90  days  from  the  date  that  Giaconda  Limited
sends  us  a  default  notice,  Giaconda  Limited  may  buy  back  all  of  the  intellectual  property  rights  with  respect  to  such
product for the original purchase price, plus the related development costs incurred by us through the date of the buy-back.

In connection with the license agreement with Salix (later acquired by Bausch Health), dated February 27, 2014, described
below, we amended the asset purchase agreement and related agreements by excluding from the non-compete undertakings
of  Giaconda  Limited  and  certain  of  its  affiliate  products,  technology,  and  related  activities  in  the  purgative  field  and
excluded  from  such  non-compete  undertakings  certain  of  Giaconda  Limited’s  affiliates.  Subsequently,  we  recognized
revenues in 2014 and paid Giaconda Limited an additional amount of $1 million. On February 27, 2014, we amended the
asset  purchase  agreement  with  Giaconda  Limited  to  cancel  the  buyback  right  and  agreed  that  we  would  pay  Giaconda
Limited  20%  of  all  amounts  received  by  us  from  Bausch  Health  under  the  license  agreement,  without  first  recouping
amounts and expenses and notwithstanding the expiration of any relevant patents.

License Agreement for Movantik®

On February 23, 2020, we entered into the AstraZeneca License Agreement pursuant to which AstraZeneca granted us (by
way of sublicense) exclusive, worldwide (excluding Europe Canada, and Israel) development and commercialization rights
to Movantik® (naloxegol) and certain associated products. In October 2020, as part of an amendment to the AstraZeneca
License Agreement, we also gained the rights to Movantik® in Israel.

Under  the  terms  of  the  AstraZeneca  License  Agreement,  as  amended  to  date,  we  agreed  to  pay  AstraZeneca  an  upfront
payment  of  $52.5  million  and  an  additional  $16  million  in  gradual  payments  starting  in  March  2021  and  ending  in
December 2022. In addition, we have assumed responsibility for certain milestone and royalty payments payable to Nektar
depending on net sales (as defined in the AstraZeneca License Agreement) for the licensed product.

AstraZeneca  transferred  its  co-commercialization  agreement  with  Daiichi  Sankyo,  Inc.  for  Movantik®  to  us.  In  August
2020, we announced an amendment to the agreement with Daiichi Sankyo, Inc. which enables us to exercise full control
over  brand  strategy  and  commercialization  for  Movantik®  in  the  US,  while  also  increasing  capital.  As  part  of  the
agreement, we will bear all responsibilities and costs for commercializing Movantik® in the U.S. During the term of the
agreement, we will pay Daiichi Sankyo a mid-teen royalty rate on net sales of Movantik® in the U.S., in addition to three
lump-sum payments in the amount of $5.1 million in December 2021 and $5 million in each of July 2022 and 2023. The
term of this agreement shall continue until the end of the first calendar year during which annual net sales of Movantik®
fall below the amount provided for in the agreement.

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AstraZeneca granted us an exclusive, sublicensable license under AstraZeneca's patents and know-how to develop, sell and
otherwise exploit Movantik® in the relevant territories under which RedHill was granted a license. We will take over and
control  the  current  consolidated  litigation  relating  to  ANDA  filed  under  the  Hatch-Waxman  Act.  We  will  bear  all  costs
associated with the research, development, and commercialization of Movantik® in our territory.

The  AstraZeneca  License  Agreement  includes  various  representations,  warranties,  covenants,  indemnities  and  other
provisions  customary  for  transactions  of  this  nature.  The  AstraZeneca  License  Agreement  also  provides  for  the  right  of
termination for either party in the event of an uncured material breach committed by the other party.

The foregoing summary is qualified in its entirety by reference to the AstraZeneca License Agreement, which is filed as an
exhibit hereto.

Supply Agreement for Movantik®

On February 23, 2020, we entered into a supply agreement with AstraZeneca pursuant to which AstraZeneca is assisting us
with certain technology transfers to enable us to manufacture Movantik® through our own supply chain (including through
third parties) and, pending completion of such technology transfers, supply us with our requirements for Movantik® on an
interim basis. The agreement also provides for AstraZeneca to supply us with our requirements of related API for an agreed
period, subject to the earlier depletion of AstraZeneca's API inventories. All products supplied by AstraZeneca under the
agreement are required to have been manufactured in accordance with, and comply in all material respects with, certain
standards.

The agreement will expire in accordance with its terms once the supply terms for Movantik® and associated API have each
expired or terminated, and will automatically terminate if, and to the extent that, the AstraZeneca License Agreement is
terminated.  The  agreement  also  provides  for  a  right  of  termination  for  either  party  in  the  event  of  an  uncured  material
breach committed by the other party, and we also have certain additional rights to terminate the agreement.

The  agreement  includes  various  representations,  warranties,  covenants,  indemnities,  limitations  of  liability  and  other
provisions.

The foregoing summary is qualified in its entirety by reference to the supply agreement, which is filed as an exhibit hereto.

Transitional Services Agreement for Movantik®

On February 23, 2020, we entered into a transitional services agreement with AstraZeneca pursuant to which AstraZeneca
is providing certain transitional services with respect to Movantik® to us on an interim basis pending the transfer of certain
agreements, arrangements, and responsibilities to us.

Pursuant  to  the  agreement,  AstraZeneca  provides  certain  services  to  us  relating  to  the  sale  of  Movantik®  on  our  behalf
during an agreed period following closing under the AstraZeneca License Agreement. During such period we are entitled
under  the  agreement  to  receive  an  agreed  sales  margin  from  sales  of  Movantik®,  which  takes  into  account  the  services
provided under the Supply Agreement described above. The agreement also provides for the provision by AstraZeneca of
various other services to us during certain agreed periods.

The agreement will terminate on a service-by-service basis until the earliest of (i) the end date agreed for such service, (ii)
the expiration or earlier termination of the AstraZeneca License Agreement, and (iii) an agreed long-stop date.

The  agreement  includes  various  representations,  warranties,  covenants,  indemnities,  limitations  of  liability  and  other
provisions.

In November 2020, we announced the successful transition of Movantik® from AstraZeneca.

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Exclusive License Agreement for Aemcolo®

On October 17, 2019, we entered into a strategic collaboration with Cosmo, which includes an exclusive license agreement
for the U.S. rights to Aemcolo® and a simultaneous private investment by Cosmo of $36.3 million in the Company at $7.00
per ADS, with a 180-day transfer restriction.

Under the terms of the license agreement, Cosmo granted us the exclusive rights to commercialize Aemcolo® in the U.S.
for  travelers’  diarrhea  and  agreed  to  act  as  the  exclusive  supplier  of  Aemcolo®.  The  license  agreement  also  grants  us
certain rights related to the potential development of additional indications for Aemcolo®, as well as arrangements related
to  other  pipeline  therapeutic  candidates  of  Cosmo.  There  are  two  pediatric  studies  that  are  required  to  be  completed  to
satisfy  the  PREA  requirements  and  also  with  required  milestone  dates.  See  “Item  4.  Information  on  the  Company  –  B.
Business Overview – Acquisition, Commercialization and License Agreements – Our Approved and Commercial Products
in the U.S. – Aemcolo® – Regulatory Status.”

Concurrently with the simultaneous private investment by Cosmo, as part of the license agreement we issued to a wholly-
owned  subsidiary  of  Cosmo  1,714,286  ADSs  at  an  agreed  value  of  $12.0  million,  as  an  upfront  payment  for  the  rights
granted under the license, corresponding to a price per ADS of $7.00, with a 180-day transfer restriction. These ADSs are
in addition to the ADSs issued to Cosmo as part of the $36.3 million investment discussed above. In addition, we agreed to
pay Cosmo a royalty percentage in the high twenties on net sales generated from the commercialization of Aemcolo® in the
U.S.  The  license  agreement  further  provides  for  potential  regulatory  and  commercial  milestone  payments  to  Cosmo
totaling up to $100.0 million, which, based on our current expectations and assumptions, are not currently expected to be
made in the next 12 months. In connection with the subscription agreement, Cosmo has nominated for appointment one
member to our board of directors.

The  agreement  includes  various  representations,  warranties,  covenants,  indemnities,  limitations  of  liability  and  other
provisions. The license agreement provides for the right of termination for either party in the event of an uncured material
breach committed by the other party and grants either party to terminate at its discretion under certain conditions.

On January 11, 2021, Cosmo announced that it had successfully completed a Phase 2 Proof of Concept ("POC") clinical
trial of Rifamycin-MMX 600mg in patients with diarrhea-predominant irritable bowel syndrome ("IBS-D"). As part of our
Exclusive  License  Agreement  with  Cosmo  for  the  U.S.  rights  to  Aemcolo®  (rifamycin),  we  maintain  certain  rights,
including a right of first refusal, in relation to Rifamycin-MMX 600mg in the U.S. Cosmo reported that results of the Phase
2  POC  study  show  the  achievement  of  statistical  significance  in  all  the  study  populations  (intent-to-treat,  full  analysis
study,  modified  full  analysis  study  and  per  protocol)  for  the  composite  primary  endpoint  (substantial  pain  and  diarrhea
decrease) [OR 3.26 (1.39 - 7.67); p-value 0.0066] and for most secondary endpoints such as adequate relief of IBS-related
symptoms [OR 2.18 (1.12 - 4.26); p-value 0.0227] and IBS-related bloating at the end of treatment period [OR 2.13 (1.11 -
4.07); p-value 0.0223].

The foregoing summary is qualified in its entirety by reference to the Exclusive License Agreement with Cosmo, which is
filed as an exhibit hereto.

License Agreement for opaganib (ABC294640; Yeliva®)

On  March  30,  2015,  we  entered  into  an  exclusive  license  agreement  with  Apogee,  a  privately-held  biotech  company
located in Hummelstown, Pennsylvania, U.S., under which Apogee granted us the exclusive, worldwide development and
commercialization rights to ABC294640 which we then renamed to Yeliva® and received an international non-proprietary
name,  opaganib,  in  2018)  and  additional  intellectual  property  rights.  Opaganib  (ABC294640;  Yeliva®)  is  a  proprietary,
first-in-class,  orally-administered  SK2  inhibitor,  with  anti-inflammatory  and  anti-cancer  activities,  targeting  multiple
oncology,  inflammatory  and  GI  indications.  Under  the  terms  of  the  agreement,  as  amended,  we  agreed  to  pay  Apogee
initial  milestone  payments  of  $3  million.  In  addition,  we  undertook  to  pay  up  to  an  additional  $2  million  in  potential
development milestone payments and potential tiered royalties starting in the low double-digits. Such potential royalties are
due until the later of: (i) the expiration of the last to expire licensed patent that covers the product in the relevant country;
and (ii) the expiration of regulatory exclusivity in the relevant country. Through December 31, 2020, we paid Apogee the
initial amount of $3 million. The license agreement will stay in effect as of its effective date unless terminated

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earlier as described in the agreement. We are entitled to terminate the agreement at any time upon 30 days prior written
notice to Apogee. The agreement also provides for the right of termination for each party in the event of a material breach
committed by the other party.

License Agreement for RHB-107 (upamostat; formerly Mesupron)

On  June  30,  2014,  we  entered  into  an  exclusive  license  agreement  with  Wilex  AG  (which  later  changed  its  name  to
Heidelberg  Pharma  AG,  “Heidelberg”),  a  German  biopharmaceutical  company  focused  on  oncology,  under  which
Heidelberg  granted  us  the  exclusive  worldwide  (excluding  China,  Hong  Kong,  Taiwan,  and  Macao)  development  and
commercialization rights for all indications to RHB-107.

In consideration for the license, we paid Heidelberg an upfront payment of $1 million. We have agreed to pay Heidelberg
tiered royalties on net revenues, ranging from mid-teens up to 30%.

The license agreement will stay in effect as long as we are required to make royalty payments. We are entitled to terminate
the agreement at any time on 30 days written notice to Heidelberg. The agreement also provides the right of termination for
each party in the event of a breach.

License Agreement for MAP diagnostic test related to RHB-104

On September 18, 2011, we entered into a license agreement with the University of Central Florida pursuant to which we
were  granted  an  exclusive  license  for  all  indications  and  medical  uses  to  a  patent-protected  diagnostic  test  aimed  at
identifying the presence of MAP bacterial DNA in peripheral blood through DNA testing. The license covers the future
commercial use of the test, including its manufacture, marketing, sale, and commercialization.

Under the agreement, we may grant sublicenses for the test with the consent of the UCF, from whom consent may not be
unreasonably withheld.

To  date,  in  consideration  for  the  license,  we  have  made  payments  in  the  aggregate  amount  of  $210,000.   We  are  in  the
process of amending the agreement to revise some of the original agreed-upon terms.

The agreement will remain in force until the US patent expires.

Additional License Agreement related to MAP diagnostic test for RHB-104

On December 27, 2014, we entered into a license agreement with the University of Minnesota (UoM) pursuant to which
we were granted an exclusive license for all indications and medical uses to a patent-protected designation of certain DNA
sequencing.

Licensing and Manufacturing Terms with Cosmo Pharmaceuticals

On  August  12,  2020,  we  entered  into  a  binding  term  sheet  with  Cosmo  for  an  exclusive  licensing  and  manufacturing
agreement for multiple products. Since then, we and Cosmo have renegotiated the scope and terms of the collaboration,
and in lieu of the terms of the term-sheet, we have entered into three manufacturing agreements with respect to Movantik®,
RHB-204 and opaganib.

COVID-19 Impact on our Business

In  an  effort  to  contain  and  mitigate  the  spread  of  COVID-19,  many  countries  around  the  world,  including  the  U.S.  and
Israel, have imposed quarantines and restrictions on travel and mass gatherings to slow the spread of the virus and closed
non-essential businesses and offices, and as of the date of this prospectus supplement, many local jurisdictions continue to
have  such  restrictions  in  place.  As  many  local  jurisdictions  continue  to  have  such  restrictions  in  place,  our  ability  to
continue to operate our business may also be limited. Such events may result in a period of office closures, business, supply
and drug product manufacturing disruption, and in reduced operations, any of which could materially affect our business,

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financial  condition  and  results  of  operations.  Moreover,  the  COVID-19  pandemic  may  further  divert  the  attention  and
efforts  of  the  medical  community  to  coping  with  COVID-19  and  disrupt  the  marketplace  in  which  we  operate  and  may
have  a  material  adverse  effect  on  our  operations.  In  addition,  SARS-CoV-2  infections  of  our  employees  may  cause
disruption to our operations.

To  date,  the  financial  impact  on  our  business  has  been  moderate,  and  we  have  put  in  place  a  comprehensive  alternative
commercial  strategy  to  support  our  growth  initiatives  while  adhering  to  government  and  health  regulatory  guidelines.
Additionally,  to  date,  there  have  been  no  significant  disruptions  to  our  supply  chain,  and  we  currently  have  sufficient
supply  of  commercial  products  on  hand  to  meet  U.S.  commercial  demand.  However,  we  have  experienced  decreased
commercial activities which have affected the sales of some of our commercial products due to slower initiation of certain
promotional activities associated with a significant decrease in in-clinic patient visits, tests and treatments and the impact
on  our  sales  force's  ability  to  engage  with  healthcare  providers  in  an  in-person  setting,  cancellation  of  events  such  as
industry conferences and limited local and international travel. The ability to successfully commercialize Talicia® depends
on  in-clinic  patient  visits  and  the  availability  of  diagnostics,  both  of  which  has  have  been  negatively  affected  by  the
pandemic. In addition, the COVID-19 pandemic has adversely affected and may continue to adversely affect our clinical
and pre-clinical trials, including our ability to initiate and complete our clinical and pre-clinical trials within the anticipated
timelines, and delays or difficulties in enrolling patients in our clinical trials and recruiting clinical site investigators and
clinical site staff. For example, initiation of our Phase 3 study with RHB-204 in pulmonary NTM infections was deferred
by  two  quarters  to  the  fourth  quarter  of  2020.  In  addition,  we  may  be  unable  to  meet  the  timelines  and  milestones
established for the contemplated postmarketing studies we are required to conduct for Aemcolo®, in which case we could
be subject to FDA enforcement actions and civil monetary penalties, among others, unless the FDA agrees to an extension
of the timelines and milestones. Moreover, the significant decrease in travel has significantly reduced the demand and sales
of Aemcolo® for travelers' diarrhea.

Assessment of the complete extent of the impact of COVID-19 on our results will depend on future developments, which
are  highly  uncertain  and  cannot  be  predicted,  including  new  information  that  may  emerge  concerning  the  severity  of
COVID-19  and  the  actions  to  contain  COVID-19  or  treat  its  impact,  among  others.  The  continuation  of  the  COVID-19
pandemic could materially disrupt our business and operations and have an adverse effect on the global markets and global
economy generally, including on the availability and cost of employees, resources, materials, manufacturing and delivery
efforts, and other aspects of the economy.

Expanded Access Program (EAP)

We have adopted an Expanded Access Program (“EAP”), allowing patients with life-threatening diseases potential access
to our investigational new drugs that have not yet received regulatory marketing approval. Expanded access (sometimes
referred to as “compassionate use”) is possible outside of our clinical trials, under certain eligibility criteria, when a certain
investigational new drug is needed to treat a life-threatening condition and when there is some clinical evidence suggesting
that the drug might be effective for that condition. Patients who qualify for our EAP do not meet the eligibility criteria or
are incapable of participating in our clinical trials for such therapeutic candidate or there is no clinical trial accessible to
such  patients.  Following  the  adoption  of  the  program,  we  continue  to  receive  patient  requests  to  obtain  access  to  our
investigational  drugs.  Subject  to  the  evaluation  of  eligibility  and  all  other  necessary  regulatory,  reporting  and  other
conditions and approvals required in all relevant jurisdictions, we provide certain patients with an investigational new drug
under the EAP.

Under a compassionate use program, patients with severe COVID-19 (as classified by the WHO ordinal scale) were treated
with opaganib in a leading hospital in Israel. Data from the treatment of these first patients with severe COVID-19 with
opaganib have been published. We believe an analysis of treatment outcomes suggests substantial benefit to patients treated
with  opaganib  under  compassionate  use  in  both  clinical  outcomes  and  inflammatory  markers  as  compared  to  a
retrospective  matched  case-control  group  from  the  same  hospital.  All  patients  in  the  opaganib-treated  group  were
discharged from hospital on room air without requiring intubation and mechanical ventilation, whereas 33% of the matched
case-control group required intubation and mechanical ventilation. Median time to weaning from high-flow nasal cannula
was reduced to 10 days in the opaganib-treated group, as compared to 15 days in the matched case-control group.

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In  April  2020,  we  received  authorization  from  the  Italian  National  Institute  for  Infectious  Diseases  and  Central  Italian
Ethics  Committee  for  an  EAP  allowing  immediate  compassionate  use  of  our  investigational  drug,  opaganib  (Yeliva®;
ABC294640),  in  Italy  for  patients  with  confirmed  coronavirus  (COVID-19)  infection  with  life-threatening  clinical
manifestations.

Intellectual Property

Our success depends in part on our ability to obtain and maintain proprietary protection for our technology and therapeutic
candidates, its therapeutic applications, and related technology and know-how, to operate without infringing the proprietary
rights of others and to prevent others from infringing our proprietary rights. Our policy is to seek to protect our proprietary
position  by,  among  other  methods,  filing  U.S.  and  foreign  patent  applications  related  to  our  proprietary  technology,
inventions,  and  improvements  that  are  important  to  the  development  of  our  business.  We  also  rely  on  our  trade  secrets,
know-how,  and  continuing  technological  innovation  to  develop  and  maintain  our  proprietary  position.  We  vigorously
defend our intellectual property to preserve our rights and gain the benefit of our technological investments.

Patents and Patent Applications

We have rights, either through assignment, asset purchase or in-licensing, to a total of approximately 375 issued patents
and 105 patent applications. The patents and patent applications are registered in the U.S. and other key jurisdictions, the
details  of  each  family  of  patents  being  provided  below.  In  addition,  we  have  licensed  rights  to  various  platform
technologies on a non-exclusive basis.

The patent positions of companies such as ours are generally uncertain and involve complex legal and factual questions.
Our ability to maintain and solidify our proprietary position for our technology will depend on our success in obtaining
effective claims and enforcing those claims once granted.

Movantik®

Following the closing of our in-license for Movantik®, we have in-licensed patents and trademarks from AstraZeneca AB
as part of the AstraZeneca License Agreement. The Orange Book lists six U.S. patents, two of which are directed to the
approved use for the treatment of opioid-induced constipation. However, the entire licensed patent portfolio consists of ten
U.S.  patents,  one  pending  patent  application,  over  fifty  foreign  patents  and  about  a  dozen  pending  foreign  patent
applications.

Talicia®

The patent portfolio protecting Talicia® currently includes five U.S. patents, two pending U.S. patent applications, and over
20 foreign patents and patent applications. The patents provide patent protection through 2034.

Aemcolo®

This patent portfolio was in-licensed by us from Cosmo Technologies Ltd. as part of our license agreement for Aemcolo®.
The U.S. patent portfolio consists of four issued patents and one pending patent application. The four issued patents protect
the commercial product and its approved method of use.

RHB-104 – Inflammatory Bowel Disease

The patent portfolio protecting RHB-104 and its use in treating inflammatory bowel disease currently includes eight U.S.
patents, one pending U.S. patent application, and 33 foreign patents and patent applications, providing patent protection
through 2029.

We  have  also  in-licensed  U.S.  Patent  Nos.  7,074,559  and  7,867,704  from  The  University  of  Minnesota  entitled
“Mycobacterial Diagnostics.” One U.S. patent will expire in 2022, and the other U.S. patent will expire in 2026. The

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acquired diagnostic technology is intended for the detection of Mycobacterium avium subspecies paratuberculosis (MAP)
bacterium.

RHB-104 – Multiple Sclerosis (“MS”)

The  patent  portfolio  protecting  the  use  of  RHB-104  for  treating  relapsing-remitting  multiple  sclerosis  includes  one  U.S.
patent and over 20 foreign patents and patent applications, providing patent protection through 2032.

RHB-204 – Nontuberculous Mycobacterium (NTM) Infections

The base patent portfolio protecting RHB-204 currently includes one U.S. patent, one pending U.S. patent application, one
European  patent  application,  and  one  pending  Hong  Kong  application,  providing  protection  through  2029.  Additional
patent filings seeking to protect the proposed commercial formulation and its use could extend protection through 2041.

RHB-102 (Bekinda®) - Gastritis, Gastroenteritis and IBS-D

The patent portfolio protecting RHB-102 (Bekinda®) and its use currently includes three U.S. patents, two pending U.S.
patent applications, and over 30 foreign patents and patent applications, providing patent protection through 2034.

RHB-106 - Bowel Preparation

The patent portfolio protecting RHB-106 and its use currently includes two issued U.S. patents, one pending U.S. patent
application, and 12 foreign patents and patent applications, providing patent protection through 2033.

Opaganib (ABC294640; Yeliva®) - Oncology, inflammatory and GI Indications

This patent portfolio was in-licensed by us from Apogee. opaganib (ABC294640; Yeliva®) is a first-in-class, proprietary
SK2  inhibitor,  administered  orally,  with  anti-cancer  and  anti-inflammatory  activities,  targeting  a  number  of  potential
oncology,  inflammatory  and  GI  indications.  These  patents  relate  to  sphingosine  kinase  inhibitors,  pharmaceutical
compositions, methods of preparing the inhibitors, methods of treating inflammatory diseases using the inhibitors, methods
of treating cancer using the inhibitors, and methods for inhibiting sphingosine kinase.

The patent portfolio covering opaganib (ABC294640; Yeliva®) includes four U.S. patents and over eighteen foreign patents
and patent applications, providing patent protection through 2028.

RHB-107 (upamostat; formerly Mesupron) – Oncology

This patent portfolio was in-licensed by us from Wilex AG, now known as Heidelberg Pharma AG. RHB-107 is a first-in-
class protease inhibitor administered by oral capsule. The RHB-107 patent portfolio includes patents directed to the new
chemical entity, WX-671, WX-UK1, the active metabolite of WX-671, pharmaceutical compositions comprising WX-671
(RHB-107),  methods  of  synthesizing  WX-671  and  WX-UK1,  and  methods  of  use.  The  portfolio  includes  fifteen  issued
U.S. patents and over sixty foreign patents and patent applications, providing patent protection through 2027.

Ebola

The  patent  portfolio  covers  RedHill’s  proprietary  experimental  therapy  for  the  treatment  of  the  Ebola  virus  disease.  The
portfolio  consists  of  two  U.S.  patents,  one  pending  U.S.  patent  application,  and  eight  pending  international  patents  and
patent applications.

SARS-CoV-2

This patent portfolio seeks to protect the use of opaganib and RHB-107 for treating or preventing coronavirus infections. A
series of provisional patent applications were filed in 2020, which will be converted into an internationally examined

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patent portfolio in 2021. If patents are issued from this patent family, they would provide patent protection through 2041
for this indication.

RHB-108 – Combination Cancer Therapy

RedHill has also pursued patent protection in cancer therapy for various combination of drugs with different mechanisms
of  action  which  achieve  synergistic  effects.  Currently,  the  portfolio  includes  two  U.S.  patents,  one  pending  U.S.  patent
application, and ten foreign pending patent applications.

Trademarks

Our  principal  trademarks,  including  RedHill,  Redhill  Biopharma,  Talicia,  Bekinda,  Yeliva,  and  their  related  logos,  are
registered with the United States Patent and Trademark Office. We have also filed registration applications for non-U.S.
trademarks  in  other  countries  in  which  we  do  or  plan  to  do  business.  Brand  names  appearing  in  this  annual  report  are
trademarks of RedHill Biopharma Ltd. except for:

● trademarks used or that may be or have been used under license by RedHill or its affiliates, such as Aemcolo®, a

trademark of Cosmo Technologies Ltd.

● trademarks used or that may be or have been used under license by RedHill or its affiliates, such as Movantik®, a

trademark of AstraZeneca AB.

Not all trademarks related to investigational agents have been authorized as of the date of this annual report by the relevant
health authorities; for instance, the Bekinda® and Yeliva® trade names have not been approved by the FDA.

Government Regulations and Funding

Pharmaceutical companies are subject to extensive regulation by national, state and local agencies such as the FDA in the
U.S.,  the  Ministry  of  Health  in  Israel,  or  the  EMA.  The  manufacture,  clinical  trials,  distribution,  marketing  and  sale  of
pharmaceutical products are subject to government regulation in the U.S. and various foreign countries. To manufacture
both new therapeutic drug candidates for clinical trials and approved therapeutic drugs for sale and distribution in the U.S.,
we must follow the rules and regulations in accordance with current cGMP codified in 21 CFR 210 and 211. Additionally,
we  are  responsible  for  ensuring  that  the  API  in  each  therapeutic  drug  or  therapeutic  drug  candidate  is  manufactured  in
accordance with the International Conference on Harmonization (“ICH”) Q7 guidance that has been adopted by the FDA.
Further, we are required to conduct clinical trials that present data indicating that our therapeutic drug candidates are safe
and efficacious in accordance with the current good clinical practice and codified in 21 CFR 312. If we do not comply with
applicable requirements, we may be fined, the government may refuse to approve our marketing applications or not allow
us to manufacture or market our products, and we may be criminally prosecuted. We and our contract manufacturers and
clinical research organizations may also be subject to regulations under other federal, state and local laws, including, but
not limited to, the U.S. Occupational Safety and Health Act, the Resource Conservation and Recovery Act, the Clean Air
Act and import, export and customs regulations as well as the laws and regulations of other countries. Further, the U.S.
government  has  increased  its  enforcement  activity  regarding  fraud  and  abuse  and  illegal  marketing  practices  in  the
healthcare  industry.  As  a  result,  pharmaceutical  companies  must  ensure  their  compliance  with  the  Foreign  Corrupt
Practices Act and federal healthcare fraud and abuse laws, including the False Claims Act.

These regulatory requirements impact our operations and differ in one country to another, so that securing the applicable
regulatory approvals of one country does not imply the approval in another country. However, securing the approval of a
more stringent body, i.e., the FDA, may facilitate receiving the approval by a regulatory authority in a different country
where  the  regulatory  requirements  are  similar  or  less  stringent.  The  approval  procedures  involve  high  costs  and  are
manpower intensive, usually extend over many years and require highly skilled and professional resources.

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FDA Approval Process for New Molecular Entities

Our therapeutic drug candidates are classified as New Molecular Entities. The steps required to be taken before therapeutic
drug candidate may be marketed in the U.S. generally include:

● completion of preclinical laboratory and animal testing;
● the  submission  to  the  FDA  of  an  investigational  new  drug,  or  IND,  application  which  must  be  evaluated  and

found acceptable by the FDA before human clinical trials may commence;

● performance  of  adequate  and  well-controlled  human  clinical  trials  to  establish  the  safety  and  efficacy  of  the

proposed drug therapeutic candidate for its intended use; and

● the submission and approval of an NDA.

Clinical  studies  are  conducted  under  protocols  detailing,  among  other  things,  the  objectives  of  the  study,  what  types  of
patients  may  enter  the  study,  schedules  of  tests  and  procedures,  drugs,  dosages,  and  length  of  study,  as  well  as  the
parameters to be used in monitoring safety, and the efficacy criteria to be evaluated. A protocol for each clinical study and
any subsequent protocol amendments must be submitted to the FDA as part of the IND.

In  all  the  countries  that  are  signatories  of  the  Helsinki  Declaration  (including  Israel),  the  prerequisite  for  conducting
clinical  trials  (on  human  subjects)  is  securing  the  preliminary  approval  of  the  competent  authorities  of  that  country  to
conduct  medical  experiments  on  human  subjects  in  compliance  with  the  other  principles  established  by  the  Helsinki
Declaration.

The clinical testing of a therapeutic drug candidate generally is conducted in three sequential phases prior to approval, but
the  phases  may  overlap  or  be  combined.  However,  safety  information  should  be  submitted  before  the  initiation  of  a
subsequent  clinical  phase.  A  fourth,  or  post-approval  phase  may  include  additional  clinical  studies.  The  phases  are
generally as follows:

Phase  1.  In  Phase  1  clinical  studies,  the  therapeutic  drug  candidate  is  tested  in  a  small  number  of  healthy  volunteers,
though  in  cases  where  the  therapeutic  drug  candidate  may  make  the  volunteer  ill,  clinical  patients  with  the  targeted
condition may be used. These “dose-escalation” studies are designed to evaluate the safety, dosage tolerance, metabolism
and pharmacologic actions of the therapeutic drug candidate in humans, side effects associated with increasing doses, and,
in some cases, to gain early evidence on efficacy. The number of participants included in Phase 1 studies is generally in the
range of 20 to 80.

Phase 2. In Phase 2 studies, in addition to safety, the sponsor evaluates the efficacy of the therapeutic drug candidate on
targeted indications to determine dosage tolerance and optimal dosage and to identify possible adverse effects and safety
risks. Phase 2 studies typically are larger than Phase 1 but smaller than Phase 3 studies and may involve several hundred
participants.

Phase 3. Phase 3 studies typically involve an expanded patient population at geographically-dispersed test sites and involve
control  groups  taking  a  reference  compound  or  a  placebo  (an  inactive  compound  identical  in  appearance  to  the  study
compound). They are performed after preliminary evidence suggesting the effectiveness of the therapeutic candidate has
been  obtained  and  are  designed  to  evaluate  clinical  safety  and  efficacy  further,  to  establish  the  overall  benefit-risk
relationship of the therapeutic candidate and to provide an adequate basis for a potential product approval. Phase 3 studies
usually involve several hundred to several thousand participants.

Phase 4. Phase 4 clinical trials are postmarketing studies designed to collect additional safety data as well as potentially
expand a product indication. Postmarketing commitments may be required of, or agreed to by, a sponsor after the FDA has
approved  a  therapeutic  drug  candidate  for  marketing.  These  studies  are  used  to  gain  additional  information  from  the
treatment of patients in the intended therapeutic indication and to verify a clinical benefit in the case of drugs approved
under  accelerated  approval  regulations.  If  the  FDA  approves  a  product  while  a  company  has  ongoing  clinical  trials  that
were not necessary for approval, a company may be able to use the data from these clinical trials to meet all or part of any
Phase  4  clinical  trial  requirement.  These  clinical  trials  are  often  referred  to  as  Phase  4  post-approval  or  postmarketing
commitments.  Failure  to  promptly  conduct  Phase  4  clinical  trials  could  result  in  the  inability  to  deliver  the  product  into
interstate commerce, misbranding charges, and civil monetary penalties.

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Clinical trials must be conducted in accordance with the FDA’s GCP requirements. The FDA may order the temporary or
permanent discontinuation of a clinical study at any time or impose other sanctions if it believes that the clinical study is
not being conducted in accordance with FDA requirements or that the participants are being exposed to an unacceptable
health  risk.  An  institutional  review  board,  or  IRB,  generally  must  approve  the  clinical  trial  design  and  patient  informed
consent  at  study  sites  that  the  IRB  oversees  and  also  may  halt  a  study,  either  temporarily  or  permanently,  for  failure  to
comply with the IRB’s requirements, or may impose other conditions. Additionally, some clinical studies are overseen by
an independent group of qualified experts organized by the clinical study sponsor, known as a data safety monitoring board
or  committee.  The  FDA  recommends  that  a  data  safety  monitoring  board  should  be  used  to  perform  regular  interim
analysis for long-term clinical studies where safety concerns may be unusually high. This group recommends whether or
not a trial may move forward at designated checkpoints based on access to certain data from the study. The clinical study
sponsor may also suspend or terminate a clinical trial based on evolving business objectives or competitive climate.

As a therapeutic candidate moves through the clinical testing phases, manufacturing processes are further defined, refined,
controlled  and  validated.  The  level  of  control  and  validation  required  by  the  FDA  would  generally  increase  as  clinical
studies progress. We and the third-party manufacturers on which we rely for the manufacture of our therapeutic drugs and
therapeutic drug candidates and their respective API are subject to requirements that drugs be manufactured, packaged and
labeled in conformity with cGMP. In addition to our third-party API manufacturers, we are responsible for ensuring that
our  third-party  excipient  manufacturers  conform  to  cGMP  requirements.  To  comply  with  cGMP  requirements,
manufacturers  must  continue  to  spend  time,  money  and  effort  to  meet  requirements  relating  to  personnel,  facilities,
equipment, production and process, labeling and packaging, quality control, recordkeeping, and other requirements.

Assuming  completion  of  all  required  testing  in  accordance  with  all  applicable  regulatory  requirements,  detailed
information on the therapeutic candidate is submitted to the FDA in the form of an NDA, requesting approval to market the
product for one or more indications, together with payment of a user fee, unless waived. An NDA includes all relevant data
available  from  pertinent  nonclinical  and  clinical  studies,  including  negative  or  ambiguous  results  as  well  as  positive
findings,  together  with  detailed  information  on  the  chemistry,  manufacture,  control  and  proposed  labeling,  among  other
things. To support marketing approval, the data submitted must be sufficient in quality and quantity to establish the safety
and efficacy of the therapeutic candidate for its intended use to the satisfaction of the FDA.

If an NDA submission is accepted for filing, the FDA begins an in-depth review of the NDA. Under the Prescription Drug
User Fee Act, or PDUFA, the FDA’s goal is to complete its initial review and respond to the applicant within ten months of
a completed submission for 90% of the submissions received, unless the application relates to an unmet medical need in a
serious or life-threatening indication, in which case the goal may be within six months of a completed NDA submission.
However, PDUFA goal dates are not legal mandates, and the FDA response may occur several months beyond the original
PDUFA  goal  date.  Further,  the  review  process  and  the  target  response  date  under  PDUFA  may  be  extended  if  the  FDA
requests  or  the  NDA  sponsor  otherwise  provides  additional  information  or  clarification  regarding  information  already
provided in the NDA. The NDA review process can, accordingly, be very lengthy. During its review of an NDA, the FDA
may  refer  the  application  to  an  advisory  committee  for  review,  evaluation,  and  recommendation  as  to  whether  the
application should be approved. The FDA is not bound by the recommendation of an advisory committee, but it typically
follows  such  recommendations.  Data  from  clinical  studies  are  not  always  conclusive,  and  the  FDA  or  any  advisory
committee it appoints may interpret data differently than the applicant.

After the FDA evaluates the NDA and conducts a pre-approval inspection of all manufacturing facilities where the drug
therapeutic  candidate  or  its  API  will  be  produced,  it  will  either  approve  commercial  marketing  of  the  drug  therapeutic
candidate  with  prescribing  information  for  specific  indications  or  issue  a  complete  response  letter  indicating  that  the
application is not ready for approval and stating the conditions that must be met in order to secure approval of the NDA. If
the  complete  response  letter  requires  additional  data  and  the  applicant  subsequently  submits  that  data,  the  FDA
nevertheless may ultimately decide that the NDA does not satisfy its criteria for approval. The FDA could also approve the
NDA with a Risk Evaluation and Mitigation Strategies, or REMS, plan to mitigate risks, which could include medication
guides,  physician  communication  plans,  or  elements  to  assure  safe  use,  such  as  restricted  distribution  methods,  patient
registries,  and  other  risk  minimization  tools.  The  FDA  also  may  condition  approval  on,  among  other  things,  changes  to
proposed  labeling,  development  of  adequate  controls  and  specifications,  or  a  commitment  to  conduct  postmarketing
testing. The FDA may also request a Phase 4 clinical trial to further assess and monitor the product’s safety and efficacy

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after approval. Regulatory approval of products for serious or life-threatening indications may require that participants in
clinical studies be followed for long periods to determine the overall survival benefit of the drug therapeutic candidate.

If the FDA approves one of our therapeutic drug candidates, we will be required to comply with a number of post-approval
regulatory  requirements.  We  would  be  required  to  report  to  the  FDA,  among  other  things,  certain  adverse  reactions  and
production  problems,  and  provide  updated  safety  and  efficacy  information  and  comply  with  requirements  concerning
advertising  and  promotional  labeling  for  any  of  our  products.  Also,  quality  control  and  manufacturing  procedures  must
continue  to  conform  to  cGMP  after  approval,  and  the  FDA  periodically  inspects  manufacturing  facilities  to  assess
compliance with cGMP, which imposes extensive procedural, substantive and recordkeeping requirements. If we seek to
make certain changes to an approved therapeutic drug, such as certain manufacturing changes, we may need the FDA to
review and approve before the change can be implemented. For example, if we change the manufacturer of a product or its
API, the FDA may require stability or other data from the new manufacturer, which will take time and is costly to generate,
and the delay associated with generating this data may cause interruptions in our ability to meet commercial demand, if
any.  At  their  discretion,  physicians  may  prescribe  approved  pharmaceutical  products  for  indications  that  pharmaceutical
products have not been approved for use by the FDA. However, we may not label or promote pharmaceutical products for
an  indication  that  has  not  been  approved.  Securing  FDA  approval  for  new  indications  of  an  approved  therapeutic  drug
requires  a  Section  505(b)(2)  filing,  is  similar  to  the  process  for  approval  of  the  original  indication  and  requires,  among
other things, submitting data from adequate and well-controlled studies that demonstrate the product’s safety and efficacy
in the new indication. Even if such studies are conducted, the FDA may not approve any change in a timely fashion, or at
all.

We rely on, and expect to continue to rely on, third parties for the manufacture of clinical and future commercial, quantities
of  our  therapeutic  candidates.  Future  FDA  and  state  inspections  may  identify  compliance  issues  at  these  third-party
facilities  that  may  disrupt  production  or  distribution  or  require  substantial  resources  to  correct.  In  addition,  discovery  of
previously  unknown  problems  with  a  product  or  the  failure  to  comply  with  applicable  requirements  may  result  in
restrictions on a product, manufacturer or holder of an approved NDA, including withdrawal or recall of the product from
the  market  or  other  voluntary,  FDA-initiated  or  judicial  action  that  could  delay  or  prohibit  further  marketing.  Newly
discovered  or  developed  safety  or  efficacy  data  may  require  changes  to  a  product’s  approved  labeling,  including  the
addition  of  new  warnings  and  contraindications,  and  may  also  require  the  implementation  of  other  risk  management
measures.  Many  of  the  foregoing  could  limit  the  commercial  value  of  an  approved  product  or  require  us  to  commit
substantial  additional  resources  in  connection  with  the  approval  of  a  product.  Also,  new  government  requirements,
including those resulting from new legislation, may be established, or the FDA’s policies may change, which could delay or
prevent regulatory approval of our products under development.

Section 505(b)(2) New Drug Applications

As an alternate path to FDA approval of new indications or new formulations of previously-approved therapeutic drugs, a
company may file a Section 505(b)(2) NDA, instead of a “stand-alone” or “full” NDA, somewhat similar to the process for
approval of the original indication or reference drug and requires, among other things, submitting data from adequate and
well-controlled studies that demonstrate the product’s safety and efficacy in the new indication. Even if such studies are
conducted, the FDA may not approve any change in a timely fashion, or at all. Section 505(b)(2) of the Food, Drug, and
Cosmetic  Act  was  enacted  as  part  of  the  Drug  Price  Competition  and  Patent  Term  Restoration  Act  of  1984,  otherwise
known as the Hatch-Waxman Amendments. Section 505(b)(2) was enacted to allow a company to avoid duplicative testing
by  permitting  the  applicant  to  leverage  previously  performed  pertinent  clinical  and  non-clinical  studies  into  the  current
NDA  submission.  Some  examples  of  therapeutic  drug  candidates  that  may  be  allowed  to  follow  a  505(b)(2)  path  to
approval are candidates that have a new dosage form, strength, route of administration, formulation or indication.

The  Hatch-Waxman  Amendments  permit  the  applicant  to  rely  upon  certain  published  nonclinical  or  clinical  studies
conducted for an approved product or the FDA’s conclusions from a prior review of such studies. The FDA may require
companies  to  perform  additional  studies  or  measurements  to  support  any  changes  from  the  approved  product.  The  FDA
may  then  approve  the  new  product  for  all  or  some  of  the  labeled  indications  for  which  the  reference  product  has  been
approved, as well as for any new indication supported by the NDA. While references to nonclinical and clinical data not
generated by the applicant or for which the applicant does not have a right of reference are allowed, all development,

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process,  stability,  qualification  and  validation  data  related  to  the  manufacturing  and  quality  of  the  new  product  must  be
included in an NDA submitted under Section 505(b)(2).

To the extent that the Section 505(b)(2) applicant is relying on the FDA’s conclusions regarding studies conducted for an
already approved product, the applicant is required to certify to the FDA concerning any patents listed for the approved
product  in  the  FDA’s  Orange  Book  publication.  Specifically,  the  applicant  must  certify  that:  (i)  the  required  patent
information has not been filed; (ii) the listed patent has expired; (iii) the listed patent has not expired but will expire on a
particular date and approval is sought after patent expiration; or (iv) the listed patent is invalid or will not be infringed by
the  new  product.  The  Section  505(b)(2)  application  also  will  not  be  approved  until  any  non-patent  exclusivity,  such  as
exclusivity  for  obtaining  approval  of  a  new  chemical  entity,  listed  in  the  Orange  Book  for  the  reference  product  has
expired. Thus, the Section 505(b)(2) applicant may invest a significant amount of time and expense in the development of
its products only to be subject to significant delay and patent litigation before its products may be commercialized.

Orphan Drug Designation

The Orphan Drug Act of 1983, or Orphan Drug Act, encourages manufacturers to seek approval for products intended to
treat “rare diseases and conditions” with a prevalence of fewer than 200,000 patients in the U.S. or for which there is no
reasonable  expectation  of  recovering  the  development  costs  for  the  product.  For  products  that  receive  orphan  drug
designation  by  the  FDA,  the  Orphan  Drug  Act  provides  tax  credits  for  clinical  research,  FDA  assistance  with  protocol
design, eligibility for FDA grants to fund clinical studies, waiver of the FDA application fee, and a period of seven years of
marketing exclusivity for the product following FDA marketing approval.

GAIN Act

The FDA’s Generating Antibiotic Incentives Now (GAIN) Act is intended to encourage the development of new antibiotic
drug  therapeutic  candidates  for  the  treatment  of  serious  or  life-threatening  infections.  For  products  that  receive  QIDP
designation under the Act, the Act provides Fast-Track development status with an expedited development pathway and
Priority  Review  status,  which  potentially  provides  shorter  review  time  by  the  FDA  of  a  future  potential  marketing
application. Following FDA approval, an additional five years of U.S. market exclusivity applies, received on top of the
standard exclusivity period.

Other Healthcare Laws and Compliance Requirements

In the U.S., we are subject to various federal and state laws and regulations regarding fraud and abuse in the healthcare
industry,  as  well  as  industry  standards  and  guidance,  such  as  the  codes  issued  by  the  Pharmaceutical  Research  and
Manufacturers  of  America  (or  “PhRMA  Codes”),  which  some  states  reference  or  incorporate  in  their  statutes  and
regulations.  These  laws,  regulations,  standards,  and  guidance  may  impact,  among  other  things,  our  sales  and  marketing
activities  and  our  relationships  with  healthcare  providers  and  patients.  In  addition,  we  may  be  subject  to  patient  privacy
regulations by both the federal government and the states in which we conduct our business. The laws that may affect our
ability to operate include but are not limited to:

● the  federal  Anti-Kickback  Statute,  which  prohibits,  among  other  things,  persons  from  knowingly  and  willfully
soliciting,  receiving,  offering  or  paying  remuneration,  directly  or  indirectly,  in  cash  or  in  kind,  to  induce  or
reward, or in return for, either the referral of an individual for, or the purchase, order, or recommendation of, an
item or service reimbursable under a federal healthcare program, such as the Medicare and Medicaid programs;
● federal civil and criminal false claims laws and civil monetary penalty laws, including the False Claim Act, which
prohibit, among other things, individuals or entities from knowingly presenting, or causing to be presented, claims
for payment from the federal government, including Medicare, Medicaid, or other third-party payors, that are false
or fraudulent;

● HIPAA,  which  imposes  federal  criminal  and  civil  liability  for  executing,  or  attempting  to  execute,  a  scheme  to

defraud any healthcare benefit program and making false statements relating to healthcare matters;

● the  federal  transparency  laws,  including  the  Physician  Payments  Sunshine  Act,  that  requires  applicable
manufacturers  of  covered  drugs  to  disclose  payments  and  other  transfers  of  value  provided  to  physicians  and
teaching hospitals and physician ownership and investment interests;

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● HIPAA,  as  amended  by  the  Health  Information  Technology  for  Economic  and  Clinical  Health  Act,  and  its
implementing regulations, also imposes certain requirements relating to the privacy, security, and transmission of
individually identifiable health information; and

● state law equivalents of each of the above federal laws, such as anti-kickback and false claims laws which may
apply  to  items  or  services  reimbursed  by  any  third-party  payor,  including  commercial  insurers,  state  laws  that
require pharmaceutical companies to comply with the pharmaceutical industry’s voluntary compliance guidelines,
state laws that require pharmaceutical manufacturers to report certain pricing or payment information, and state
laws governing the privacy and security of health information in certain circumstances, many of which differ from
each other in significant ways and are not preempted by HIPAA, thus complicating compliance efforts.

The Healthcare Reform Law broadened the reach of the fraud and abuse laws by, among other things, amending the intent
requirement of the federal Anti-Kickback Statute and certain other criminal healthcare fraud statutes. Specifically, a person
or entity no longer needs to have actual knowledge of the statute or specific intent to violate it in order to have committed a
violation. In addition, the Healthcare Reform Law provides that the government may assert that a claim including items or
services resulting from a violation of the federal Anti-Kickback Statute constitutes a false or fraudulent claim for purposes
of the False Claims Act or the civil monetary penalties statute. Many states have adopted laws similar to the federal Anti-
Kickback Statute, some of which apply to the referral of patients for healthcare items or services reimbursed by any source,
not only federal healthcare programs such as the Medicare and Medicaid programs.

Due to the breadth of some of these laws, it is possible that some of our current or future practices might be challenged
under one or more of these laws. In addition, there can be no assurance that we would not be required to alter one or more
of our practices to comply with these laws. Evolving interpretations of current laws or the adoption of new federal or state
laws or regulations could adversely affect the arrangements we may have with sales personnel, healthcare providers, and
patients. Our risk of being found in violation of these laws is increased by the fact that some of these laws are open to a
variety of interpretations. If our past or present operations, practices, or activities are found to be in violation of any of the
laws  described  above  or  any  other  governmental  regulations  that  apply  to  us,  we  may  be  subject  to  penalties,  including
civil  and  criminal  penalties,  exclusion  from  participation  in  government  healthcare  programs,  such  as  Medicare  and
Medicaid,  imprisonment,  damages,  fines,  disgorgement,  contractual  remedies,  reputational  harm,  diminished  profits,  and
future  earnings,  if  any,  and  the  curtailment  or  restructuring  of  our  operations,  any  of  which  could  adversely  affect  our
ability to operate our business and our results of operations.

C.          Organizational Structure

Our wholly-owned and only subsidiary, Redhill Biopharma Inc., was incorporated in Delaware on January 19, 2017.

D.          Property, Plant and Equipment

We lease approximately 826 square meters of office space, a 27-square meter warehouse and eleven parking spaces in the
“Platinum” building at 21 Ha’arba’a Street, Tel-Aviv, Israel. The projected yearly gross rental expenses are approximately
$470,000 per year. Since 2018, we have been subleasing a portion of the office space to a tenant, and the lease payment is
approximately $79,000 per year. The term under our lease agreement will expire on January 31, 2026. These offices have
served as our corporate headquarters since April 2011.

The  Company  also  entered  into  an  operating  lease  agreement  for  the  U.S.  offices  it  uses.  The  agreement  will  expire  on
July 31, 2024. The projected yearly rental expenses are approximately $400,000 per year.

ITEM 4A.          UNRESOLVED STAFF COMMENTS

Not applicable.

ITEM 5.             OPERATING AND FINANCIAL REVIEW AND PROSPECTS

You  should  read  the  following  discussion  of  our  financial  condition  and  results  of  operations  in  conjunction  with  the
financial statements and the notes thereto included elsewhere in this Annual Report. The following discussion contains

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forward-looking  statements  that  reflect  our  plans,  estimates,  and  beliefs.  Our  actual  results  could  differ  materially  from
those discussed in the forward-looking statements. Factors that could cause or contribute to these differences include those
discussed below and elsewhere in this Annual Report, particularly those in “Item 3. Key Information – D. Risk Factors.”

Company Overview

We are a specialty biopharmaceutical company primarily focused on the commercialization and development of proprietary
drugs  for  GI  and  infectious  diseases.  Our  primary  focus  is  to  become  a  leading  specialty  biopharmaceutical  company
through  our  commercial  presence  in  the  U.S.  to  support  current  and  potential  future  commercialization  of  products
approved for marketing and of our therapeutic candidates.

We  are  currently  focused  primarily  on  the  commercialization  in  the  U.S.  of  the  GI-related  products,  Movantik®
(naloxegol), Talicia® (omeprazole, amoxicillin, and rifabutin) and Aemcolo® (rifamycin).

In  addition,  we  also  continue  to  develop  our  pipeline  of  clinical-stage  therapeutic  candidates  in  several  ongoing  studies
with our therapeutic candidates, including with opaganib (Yeliva®, ABC294640) and RHB-107 (upamostat), as potential
treatments for COVID-19. We look for opportunities to leverage our commercial presence and capabilities in the U.S. to
support the potential future launch of our therapeutic candidates currently under development, if approved by the FDA, or
FDA-approved products which we may acquire in the future.

Depending on the specific development program, our therapeutic candidates are designed to exhibit greater efficacy and/or
provide improvements over existing drugs in various ways, including by one or more of the following: by improving their
safety profile, reducing side effects, lowering the number of administrations, using a more convenient administration form
or  providing  a  cost  advantage.  Our  current  pipeline  consists  of  six  therapeutic  candidates,  most  in  late-stage  clinical
development.

We  generate  our  pipeline  of  therapeutic  candidates  by  identifying,  rigorously  validating  and  in-licensing  or  acquiring
products  that  are  consistent  with  our  product  and  corporate  strategy  and  that  we  believe  exhibit  a  relatively  reasonable
probability  of  therapeutic  and  commercial  success.  We  have  one  product  that  we  developed  internally  which  has  been
approved  for  marketing  and,  to  date,  none  of  our  therapeutic  candidates  has  generated  meaningful  sales.  We  plan  to
commercialize  our  therapeutic  candidates,  upon  approval,  if  any,  through  licensing  and  other  commercialization
arrangements  with  pharmaceutical  companies  outside  the  U.S.  on  a  global  and  territorial  basis  or,  in  the  case  of
commercialization in the U.S., independently with our dedicated commercial operations. We also evaluate, on a case by
case basis, co-development, co-promotion, licensing and similar arrangements.

Since  inception,  we  have  funded  our  operations  primarily  through  public  and  private  offerings  of  our  equity  securities,
loans, our strategic collaboration with Cosmo and revenues from our commercial activity. As of December 31, 2020, we
had approximately $46.0 million of cash, cash equivalents, short-term investments and restricted cash.

The following is a description of our three current commercial products and six therapeutic candidates, most in late-stage
clinical development:

Commercial Products

Movantik® is a proprietary once-daily oral peripherally-acting mu-opioid receptor antagonist (PAMORA) approved by the
FDA  for  the  treatment  of  opioid-induced  constipation  (OIC)  in  adult  patients  with  chronic  non-cancer  pain,  including
patients with chronic pain related to prior cancer or its treatment who do not require frequent (e.g. weekly) opioid dosage
escalation.  We  initiated  the  promotion  of  Movantik®  in  the  second  quarter  of  2020.  In  April  2020,  we  acquired  from
AstraZeneca  AB  worldwide  rights  (excluding  Europe,  Canada  and  Israel)  to  commercialize  and  develop  Movantik®
(naloxegol),  pursuant  to  a  license  agreement,  dated  February  23,  2020  (the  "AstraZeneca  License  Agreement"),  and  in
October  2020  we  obtained  the  rights  to  commercialize  and  develop  Movantik®  in  Israel.  We  initiated  our  U.S.
commercialization activities for Movantik® in April 2020.

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Talicia® is a proprietary new drug approved for marketing in the U.S. for the treatment of H. pylori bacterial infection in
adults. Talicia®  is  a  combination  of  three  approved  drugs,  omeprazole,  which  is  a  proton  pump  inhibitor  (prevents  the
secretion  of  hydrogen  ions  necessary  for  the  digestion  of  food  in  the  stomach),  amoxicillin  and  rifabutin,  which  are
antibiotics. Talicia® is administered to patients orally. On November 1, 2019, the FDA approved Talicia® for marketing in
the U.S. for the treatment of H. pylori infection in adults and we launched Talicia® in the U.S. in March 2020. Talicia® has
a total of eight years of U.S. market exclusivity. Talicia® is the first therapeutic candidate we developed to be approved by
the FDA.

Aemcolo® (containing 194 mg of rifamycin), is an orally-administered, minimally absorbed antibiotic that is delivered to
the colon, approved by the FDA in 2018 for the treatment of travelers’ diarrhea caused by non-invasive strains of E. coli in
adults.

In December 2019, we commenced the commercialization of Aemcolo® in certain territories in the U.S.

Therapeutic Candidates

RHB-204 is a patented fixed-dose combination product of three antibiotics that will simplify administration and optimize
compliance. Each capsule contains the same components as RHB-104 (clarithromycin, clofazimine, and rifabutin) but at
unique doses, selected based on modeling to provide optimal balance of the potential safety and efficacy.

Opaganib ( ABC294640; Yeliva®) is an investigational new drug that is proprietary, first-in-class, orally administered SK2
selective inhibitor, with anti-viral, anti-inflammatory and anti-cancer activities, targeting multiple oncology, inflammatory
and GI indications. The compound originally designated as ABC294640 received an international non-proprietary name,
opaganib, in the Recommended INN: List 79, 2018. On March 30, 2015, we entered into an exclusive worldwide license
agreement  with  Apogee,  pursuant 
the  exclusive  worldwide  development  and
commercialization rights to ABC294640 (which we then renamed to ABC294640 (Yeliva®) and as noted above, received
an international non-proprietary name, opaganib, in 2018) and additional intellectual property for all indications. Under the
terms of the agreement, as amended, we agreed to pay Apogee initial milestone payments of $3 million, of which the total
amount  has  been  paid,  as  well  as  up  to  $2  million  in  potential  development  milestone  payments,  and  tiered  royalties
starting  in  the  low  double-digits.  For  more  information  regarding  this  agreement,  see  “Item  4.  Information  on  the
Company  –  B.  Business  Overview  –  Acquisition,  Commercialization  and  License  Agreements  –  License  Agreement  for
opaganib ( ABC294640; Yeliva®).”

to  which  Apogee  granted  us 

RHB-107 (upamostat; formerly Mesupron) (INN: upamostat) is a proprietary small molecule, first-in-class, potent serine
protease  inhibitor  administered  by  oral  capsule.  We  believe  that  RHB-107  has  a  unique  potency  and  specificity  that
suggests it may be a new non-cytotoxic approach to cancer therapy, as well as other indications of high unmet need such as
inflammatory  digestive  diseases  and  inflammatory  lung  diseases.  On  June  30,  2014,  we  acquired  from  Heidelberg  the
exclusive development and commercialization rights to RHB-107, excluding China, Hong Kong, Taiwan, and Macao, for
all indications. We made an upfront payment to Heidelberg of $1.0 million with potential tiered royalties on net revenues,
ranging from mid-teens up to 30%. We are responsible for all development, regulatory and commercialization of RHB-107.
See  “Item  4.  Information  on  the  Company  –  B.  Business  Overview  –  Acquisition,  Commercialization  and  License
Agreements – License Agreement for RHB-107.”

RHB-104 is an investigational new drug intended to treat Crohn's disease, which is a serious inflammatory disease of the
GI  system  that  may  cause  severe  abdominal  pain  and  bloody  diarrhea,  malnutrition  and  potentially  life-threatening
complications. RHB-104 is a patented combination of clarithromycin, clofazimine, and rifabutin, three generic antibiotic
ingredients,  in  a  single  capsule.  The  compound  was  developed  to  treat  Crohn's  disease  through  the  targeting  of  MAP
infection. In October 2019, we announced full week 52 results for all subjects in the previously announced Phase 3 MAP
US study of RHB-104 with subjects with moderate to severe Crohn's disease and supportive top-line results from the open-
label extension Phase 3 MAP US2 study. The full week 52 results of blinded treatment in the MAP US study with RHB-
104 were consistent with the previously reported positive outcomes of the study. The study continued to meet its primary
endpoint of clinical remission, further supporting the potential clinical benefit of treatment with RHB-104.

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On August 11, 2010, we entered into an asset purchase agreement with Giaconda Limited, pursuant to which we acquired
ownership rights in patents, tangible assets, production files, and regulatory approvals and other data and certain third-party
agreements related to Talicia®, RHB-104, and RHB-106 in exchange for $500,000 and royalty payments of 7% of net sales
and 20% of sublicense fees, in each case, only after we recoup the amounts and expenses exceeding the approved budget.
See  "Item  4.  Information  on  the  Company  -  B.  Business  Overview  -  Acquisition,  Commercialization  and  License
Agreements - Acquisition of Talicia®, RHB-104, and RHB-106."

RHB-102 (Bekinda®) is an investigational once-daily bi-modal extended-release oral formulation of ondansetron, a leading
member of the family of 5-HT3 serotonin receptor inhibitors, intended to treat nausea, vomiting and diarrhea symptoms
experienced in some people suffering from acute gastroenteritis, gastritis, and IBS-D.

RHB-106 is an investigational tablet intended for the preparation and cleansing of the GI tract prior to the performance of
abdominal  procedures,  including  diagnostic  tests  such  as  colonoscopy,  barium  enema  or  virtual  colonoscopy,  as  well  as
surgical interventions, such as a laparotomy. We acquired ownership rights in patents, tangible assets, production files, and
regulatory approvals and other data and rights in certain third-party agreements related to RHB-106 pursuant to the Asset
Purchase  Agreement  with  Giaconda  Limited  described  above.  See  “Item  4.  Information  on  the  Company  –  B.  Business
Overview – Acquisition, Commercialization and License Agreements – Acquisition of Talicia®, RHB-104, and RHB-106.”

Components of Statements of Comprehensive Loss

Revenues

In 2020, 2019 and 2018, revenues consisted of revenues with respect to commercialization and promotional activities of
our commercial products.

Cost of Revenues

Direct costs related to the revenues, such as cost of goods sold and royalties to third parties.

Research and Development Expenses

See “Item 5. Operating and Financial Review and Prospects – C. Research and Development, Patents and Licenses” below.

General and Administrative Expenses

General  and  administrative  expenses  consist  primarily  of  compensation  for  employees,  directors  and  consultants  and
professional  services.  Other  significant  general  and  administrative  expenses  include  medical  affairs,  office-related
expenses, travel, conferences, and others.

Selling, Marketing and Business Development Expenses

Selling, Marketing and Business Development expenses consist primarily of compensation for employees and consultants
dedicated  to  marketing  activities  with  the  Company’s  commercialized  and  promoted  products  and  professional  services.
Other  significant  selling,  marketing  and  business  development  expenses  include  market  research,  market  access,
advertising, printed and digital media, product samples, car fleet, travel, conferences, office-related expenses, and others.

Financial Income and Expenses

Financial  income  and  expenses  consist  of  non-cash  financing  expenses  in  connection  with  changes  in  the  fair  value  of
derivative  financial  instruments,  interest  earned  on  our  cash,  cash  equivalents,  and  short-term  bank  deposits,  bank  fees,
interest,  and  finance  changes  for  lease  liabilities  and  other  transactional  costs  and  expense  or  income  resulting  from
fluctuations of the U.S. dollar against other currencies, in which a portion of our assets and liabilities are denominated like
NIS, for example.

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Critical Accounting Policies and Estimates

The preparation of financial statements, in conformity with IFRS, requires companies to make estimates and assumptions
that  affect  the  reported  amounts  of  assets,  liabilities,  revenues  and  expenses  and  disclosure  of  contingent  assets  and
liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting
period. These estimates and judgments are subject to an inherent degree of uncertainty, and actual results may differ. Our
significant  accounting  policies  are  more  fully  described  in  Note  2  to  our  financial  statements  included  elsewhere  in  this
Annual  Report.  Critical  accounting  estimates  and  judgments  are  continually  evaluated  and  are  based  on  historical
experience  and  other  factors,  including  expectations  of  future  events  that  are  believed  to  be  reasonable  under  the
circumstances,  and  are  particularly  important  to  the  portrayal  of  our  financial  position  or  results  of  operations.  Our
estimates are primarily guided by observing the following critical accounting policies.

Recognition and Measurement of Allowance for Rebates and Patient Discount Programs and Product Returns –

The  Company  offers  various  rebate  and  patient  discount  programs,  which  result  in  discounted  prescriptions  to  qualified
patients. Rebates and discounts provided to the wholesalers and to the patients under these arrangements are accounted for
as  variable  consideration,  and  recognized  as  a  reduction  in  revenue,  for  which  unsettled  amounts  are  accrued.  The
allowance for these rebates is calculated based on historical and estimated utilization of the rebate and discount programs at
the time the revenues are recognized. The main estimates used in recognizing and measuring this allowance relate to the
number  of  products  sold  to  customers  not  yet  prescribed  to  patients  (units  “in  the  channel”)  and  the  mix  of  rebate  and
discount programs estimated for future prescription utilization. The Company periodically evaluates its estimates against
actual results and, if necessary, updates the estimates accordingly.

In addition, in determining our revenues, we are also required to make significant judgments and estimates regarding the
amount of product sales that may be returned by our customers. Where historical rates of return exist, we use historical
return patterns as a basis to establish a returns reserve for products shipped to customers. For newly launched products for
which  we  currently  may  not  have  sufficient  historical  data  of  product  returns,  we  estimate  product  returns  based  on
available industry data for comparable products, our own sales information, our visibility into the inventory remaining in
the distribution channel and product dating.

Impairment of Intangible Research and Development Assets –

Since  the  development  of  our  therapeutic  candidates  has  not  yet  been  completed  and  they  are  defined  as  research  and
development assets acquired by us, we review, on an annual basis or when events or changes in circumstances indicate that
the carrying value of the assets may not be recoverable. We make judgments to determine whether indications are present
that require reviewing the impairment of these intangible assets. An impairment loss is recognized for the amount by which
the asset’s carrying amount exceeds its recoverable amount. The recoverable amount is determined using discounted cash
flow  calculations  where  the  asset’s  expected  post-tax  cash  flows  are  risk-adjusted  over  their  estimated  remaining  useful
economic life. The risk-adjusted cash flows are discounted using the estimated Company’s post-tax weighted average cost
of capital (“WACC”) which was approximately 17% for 2020 and approximately 15% for all other reported years in these
financial statements.

The  main  estimates  used  in  calculating  the  recoverable  amount  include:  outcome  of  the  therapeutic  candidates’  R&D
activities; probability of success in gaining regulatory approval, size of potential market and the Company’s asset’s specific
share in it and amount and timing of projected future cash flows.

Since the above require certain judgments and the use of estimates, actual results may differ from our estimations and as a
result, would decrease our related actual results.

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Estimated Useful Life of the Acquired Assets in the Movantik® acquisition

In connection with the Movantik® acquisition agreements, we accounted the acquisition of rights to Movantik® as an asset
acquisition that does not constitute a business for the following reasons:

(a) The Supply Agreement provides RedHill U.S. with the ability to purchase finished products and materials from
AstraZeneca  during  a  transition  period  at  approximately  fair  value,  without  acquiring  AstraZeneca's  organized
workforce or existing processes required to manufacture Movantik®. RedHill U.S. does not purchase an in-place
manufacturing  process  nor  any  specialized  equipment  required  for  the  manufacturing  process,  but  instead,  the
purpose  of  the  Supply  Agreement  is  to  enable  RedHill  U.S.  to  establish  its  own  manufacturing  capabilities,
whether directly or through a third party, that would also require obtaining relevant regulatory approvals, which
presumably will take a significant period of time.

(b) The Transitional Services Agreement was intended to allow a smooth transition of the different activities related
to  Movantik®  for  a  relatively  short  period  and  was  not  intended  for  RedHill  U.S.  to  acquire  AstraZeneca's
organized  workforce,  supply  chain  or  distribution  processes.  The  Transitional  Services  Agreement  ended  on
September 30, 2020.

Moreover, since all acquired assets are intended to generate revenues from sales of Movantik® and have a similar useful
life,  we  attributed  this  consideration  to  a  single  intangible  asset  representing  the  acquired  rights  to  Movantik®.  The
intangible asset shall be amortized from its acquisition on a straight-line basis over its useful life. The main estimate used
in determining the useful life was the anticipated duration of sales of the product after its expected patent expiration.

Estimated Recoverable Amount and useful economic life of Aemcolo® Asset –

The rights granted under the exclusive license agreement for the U.S. rights to Aemcolo® were acquired in exchange for
our ADSs and were recognized at fair value at the acquisition date. We determined the fair value of these rights on the basis
of  discounted  future  cash  flow  calculations  risk-adjusted  over  their  estimated  remaining  useful  economic  life.  The  risk-
adjusted cash flows are discounted using the estimated Company’s WACC, as described above. The recoverable amount
was based on a number of judgments and estimates, including the size of potential market, Aemcolo®’s peak market share
and the period in which it will be reached and amount and timing of projected future cash flows.

Moreover, the Company determined the asset’s useful economic life, over which the asset will be amortized on a straight-
line basis from its acquisition. The main estimate used in determining the useful life was the anticipated duration of sales of
the product after its expiration.

Recent Accounting Pronouncements

The recent accounting pronouncements are set forth in Note 2 to our audited consolidated financial statements beginning
on page F-1 of this Annual Report.

A.          Operating Results

History of Losses

Since  inception  in  2009,  we  have  generated  significant  losses  in  connection  with  the  research  and  development  of  our
therapeutic  candidates  and  from  our  commercial  operations.  We  may  continue  to  incur  additional  losses,  which  may  be
substantial over the next several years, as our commercial operations are expected to continue to expand. We also expect to
continue  and  expand  our  research  and  development  activities  and  commercial  activities  over  time  and  this  will  require
further  resources.  As  a  result,  we  expect  to  continue  incurring  operating  losses,  which  may  be  substantial  over  the  next
several years, and we will need to obtain substantial additional funds. As of December 31, 2020, we had an accumulated
deficit of approximately $280.3 million.

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We  expect  to  continue  to  fund  our  operations  over  the  next  several  years  through  revenues  generated  from  the
commercialization of our commercial products, public or private equity offerings, debt financings, non-dilutive financings,
commercialization of our therapeutic candidates, if approved, or products we may commercialize or promote in the future.

Quarterly Results of Operations

The following tables show our unaudited quarterly statements of operations for the periods indicated. We have prepared
this quarterly information on a basis consistent with our audited financial statements.

Three Months Ended

Statements of operations
Net revenues
Cost of revenues
Research  and  development

expenses, net

Selling,  marketing 

and

business development

General  and  administrative

expenses
Operating loss
Financial income
Financial expenses
Net loss
Loss per ordinary share (U.S.

dollars)

March 31

June 30

Sep. 30 Dec. 31 March 31

June 30

Sep. 30

Dec. 31 March 31

June 30

Sep. 30

Dec. 31

2018

2019
U.S. dollars in thousands

2020

2,445 
930

2,350 
725

2,206 
598

1,359 
584

1,737 
417

1,563 
425

1,401 
629

1,590 
788

6,146

6,044

6,624

5,778

3,170

3,123

3,040

3,153

1,924
9,995
134
74
9,935

2,015
9,557
156
1,717
11,118

1,680
9,736
133
480
10,083

1,887
10,043
2,403
44
7,684

5,372

3,136

2,025
9,213
374
1,031
9,870

6,972

2,799

2,276

4,147

4,893

6,158

2,399
12,380
1,546
74
10,908

2,925
9,844
170
161
9,835

4,132
11,764
260
187
11,691

1,056 
1,715

2,765

9,006

4,586
17,016
214
355
17,157

20,899 
14,188

20,943 
10,337

21,461
10,652

3,214

4,323

6,189

9,964

13,414

16,901

6,033
12,500
108
3,655
16,047

7,329
14,460
42
4,220
18,638

7,427
19,708
20
4,643
24,331

0.05

0.05

0.04

0.03

0.03

0.04

0.03

0.03

0.05

0.04

0.05

0.06

Our quarterly revenues and operating results have varied in the past and are expected to vary in the future due to numerous
factors. We believe that period-to-period comparisons of our operating results are not necessarily meaningful and should
not be relied upon as indications of future performance.

Segment Information

Commencing  2017,  the  Company  has  two  segments,  Commercial  Operations,  and  Research  &  Development.  The
Commercial Operations segment covers all areas relating to commercial sales and operating expenses directly related to
that  activity.  The  Research  and  Development  segment  includes  all  activities  related  to  the  research  and  development  of
therapeutic candidates.

Below  is  a  table  summarizing  the  financial  results  of  the  two  segments  for  the  years  ended  December  31,  2020,
December 31, 2019, and December 31, 2018.

Net revenues
Cost of revenues
Gross profit
Research 

and

development
expenses, net
Selling,  marketing
business

and 
development
expenses

General 

and

administrative
expenses
Operating loss

Year Ended December 31,
2020

Year Ended December 31, 
2019

  Commercial
Operations

  Research and
Development
U.S. dollars in thousands

Consolidated

Commercial Research and
Operations

Year Ended December 31, 
2018

Commercial Research and

Development Consolidated Operations

U.S. dollars in thousands

6,291
2,259
4,032

—

—
—
—

6,291
2,259
4,032

17,419

17,419

8,360
2,837
5,523

—

Development Consolidated

—
—
—

8,360
2,837
5,523

24,862

24,862

64,359
36,892
27,467
—

—
—
—
16,491

64,359
36,892
27,467
16,491

47,468

1,817

49,285

16,854

1,479

18,333

11,329

1,157

12,486

17,597

7,778

25,375

37,598

26,086

63,684

5,173

17,995

6,308

25,206

11,481

43,201

2,795

8,601

4,711

30,730

7,506

39,331

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Comparison of the Year Ended December 31, 2020, to the Year Ended December 31, 2019

Net Revenues

Net  Revenues  for  the  year  ended  December  31,  2020,  were  $64.4  million,  compared  to  $6.3  million  for  the  year  ended
December 31, 2019. The increase was attributed to revenues recognized from sales of Movantik® and Talicia®.

Cost of Revenues

Cost of Revenues for the year ended December 31, 2020, was $36.9 million, compared to $2.3 million for the year ended
December 31, 2019. The increase was in line with the increase in revenues from commercialized products.

Gross Profit

Gross Profit for the year ended December 31, 2020, was $27.5 million, reflecting a gross margin of 42.7%, compared to
$4.0 million for the year ended December 31, 2019, reflecting a gross margin of 64.1%. The increase in gross profit was
attributed  mainly  to  sales  of  Movantik®,  and  the  reduction  in  gross  margin  was  mainly  attributed  to  royalties  and
amortization of Movantik® asset.

Research and Development Expenses

Research and Development Expenses for the year ended December 31, 2020, were $16.5 million, mainly attributable to the
development of our COVID-19 therapeutics and to the Phase 3 study of RHB-204 for pulmonary NTM disease. Research
and development expenses for the year ended December 31, 2019 were $17.4 million, mainly attributable to the Phase 3
study with Talicia® and the Phase 3 studies with RHB-104.

Selling, Marketing and Business Development Expenses

Selling,  Marketing  and  Business  Development  Expenses  for  the  year  ended  December  31,  2020,  were  $49.3  million,
compared to $18.3 million for the year ended December 31, 2019. The increase was attributable to the expansion of our
U.S.  salesforce  and  marketing  activities,  in  support  of  the  launch  of  Talicia®  and  post-acquisition  commercialization  of
Movantik®.

General and Administrative Expenses

General and Administrative Expenses for the year ended December 31, 2020, were approximately $25.4 million, compared
to  $11.5  million  for  the  year  ended  December  31,  2019.  The  increase  was  attributable  mainly  to  the  expansion  of  our
commercial activities related to Talicia® launch and Movantik® acquisition and transition from AstraZeneca.

Operating Loss

Operating Loss for the year ended December 31, 2020, was $63.7 million, compared to $43.2 million for the year ended
December 31, 2019. The increase was attributable to the expansion of our commercial operations.

Financial Expenses, net

Financial Expenses, net for the year ended December 31, 2020, was $12.5 million, compared to Financial Income, net of
$0.9 million for the year ended December 31, 2019. The increase was mainly due to interest expenses related to our credit
agreement with HCRM.

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Comparison of the Year Ended December 31, 2019, to the Year Ended December 31, 2018

This  analysis  can  be  found  in  Item  5  of  the  Company’s  Annual  Report  on  Form  20-F  for  the  year  ended  December  31,
2019.

B.          Liquidity and Capital Resources

Liquidity and Capital Resources

Through  our  U.S.  subsidiary,  we  currently  commercialize  Movantik®,  Talicia®  and  Aemcolo®.  However,  our  ability  to
generate significant revenues from the commercialization of our commercial products still remains uncertain. To date, our
commercial  operations  are  still  generating  operational  losses.  Other  than  Talicia®,  our  therapeutic  candidates  are  in
research and development stage, and therefore do not yet generate revenues.

Since  inception,  we  have  funded  our  operations  primarily  through  public  and  private  offerings  of  our  equity  securities,
loans, our strategic collaboration with Cosmo and revenues from our commercial activity. As of December 31, 2020, we
had approximately $46 million of cash, cash equivalents, short-term investments and restricted cash.

During the year ended December 31, 2020, we sold 2,837,038 of our ADSs under the At-the-Market (ATM) program for
total  gross  proceeds  of  approximately  $24.5  million,  leaving  an  available  balance  under  the  ATM  program  of
approximately $35.5 million.

On January 14, 2021, we closed an underwritten offering of 3,188,776 ADSs at a public offering price of $7.84 per share,
for  total  net  proceeds  of  approximately  $23.1  million,  after  deducting  underwriting  discounts  and  commissions  and
estimated offering expenses payable by us in connection with the offering.

On March 4, 2021, we closed an underwritten offering of 4,375,000 ADSs at a public offering price of $8.00 per ADS, for
total net proceeds of approximately $32.8 million, after deducting underwriting discounts and commissions and estimated
offering  expenses  payable  by  us  in  connection  with  the  offering.  On  March  11,  2021  and  on  March  16,  2021,  the
underwriter exercised its overallotment option and accordingly we issued additional 272,433 ADSs for total net proceeds
of approximately $2.0 million, after deducting underwriting discounts and commissions.

Revenues generated from our U.S. commercial activities were approximately $64.4 million for the year ended December
31, 2020, and approximately $6.3 million for the year ended December 31, 2019.

Term Loan Facility

On February 23, 2020 (the “Credit Agreement Closing Date”), we, through our wholly-owned subsidiary, “RedHill U.S.”,
entered  into  a  credit  agreement  (the  “Credit  Agreement”)  with  HCRM,  as  Administrative  Agent  (“HCRM”),  and  the
lenders from time to time party thereto. Pursuant to the terms of the Credit Agreement, RedHill U.S. received a $30 million
loan following the signing of the Credit Agreement (the “Tranche A Loan”). An additional $50 million tranche was used to
fund the acquisition of rights to Movantik® from AstraZeneca (together with the Tranche A Loan, the “Loans”).

The Loans bear interest at an annual rate equal to the 3-month LIBOR rate plus 8.20% which will be decreased to 6.7%
starting  April  1,  2021,  with  a  1.75%  3-month  LIBOR  floor.  Interest  under  the  Credit  Agreement  is  payable  quarterly  in
arrears on the last day of each March, June, September, and December (each an “Interest Payment Date”). The Loans will
mature on February 23, 2026 (the “Term Loan Maturity Date”), at which time, if not earlier repaid in full, the outstanding
principal amount of the Loans, together with any accrued and unpaid interest, shall be due and payable in cash. Upon the
prepayment  or  repayment  of  all  or  any  portion  of  the  Loans,  RedHill  U.S.  must  pay  to  the  lenders  under  the  Credit
Agreement an exit fee in an amount equal to 4% of the aggregate principal amount of the Loans prepaid or repaid on such
date.  Pursuant  to  the  Credit  Agreement,  HCRM  will  receive  a  royalty  of  4%  (  on  up  to  $75  million  of  our  annual  net
revenues  (the  “Revenue  Interest”).  Payments  of  Revenue  Interest  will  be  made  quarterly  in  arrears  for  nine  years,
beginning with the first fiscal quarter of 2021.

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Pursuant  to  the  terms  of  the  Credit  Agreement,  on  each  Interest  Payment  Date  beginning  with  March  2023  (the
“Amortization  Date”)  through  and  including  the  Term  Loan  Maturity  Date,  RedHill  U.S.  must  repay  the  Loans  in  equal
installments. If, however, our net revenues for the trailing four quarters ending March 31, 2022, are less than $50 million,
then at the sole discretion of the Required Lenders (as defined in the Credit Agreement), the Amortization Date shall be the
Interest Payment Date immediately following the two year anniversary of the Credit Agreement Closing Date.

We may elect to prepay the Loans at any time, subject to a prepayment premium that declines from 5% for the first four
years of the Loans, to 2.5% in the fifth year, to 1.25% in the final year prior to maturity of the Loans. In addition, if we
prepay any Loans prior to the third anniversary of the applicable borrowing date for such Loans, we are required to pay all
required interest payments that would have been due on the principal amount of such Loans prepaid through and including
the third anniversary of the applicable borrowing date for such Loans.

We also entered into a Security Agreement, a Pledge Agreement, an Israeli-law governed Fixed Charge Debenture and an
Israeli-law  governed  Floating  Charge  Debenture  in  favor  of  HCRM,  pursuant  to  which  our  obligations  under  the  Credit
Agreement (and those of RedHill U.S.) are secured by a pledge of all of our holdings of the capital stock of RedHill U.S.,
substantially all of the assets of RedHill U.S., and all of our assets relating in any material respect to Talicia®.

The  Credit  Agreement  contains  certain  affirmative  covenants,  including  those  relating  to,  among  other  things:  financial
statements;  notices;  payments  of  obligations;  preservation  of  existence;  maintenance  of  properties;  maintenance  of
insurance; compliance with laws; inspection rights; and protection of our intellectual property. The Credit Agreement also
contains certain negative covenants barring us and our subsidiaries from (with limited exceptions) taking certain actions
including,  among  other  things:  certain  fundamental  transactions;  issuing  dividends  and  distributions;  incurring
indebtedness;  incurring  liens;  making  investments;  engaging  in  transactions  with  affiliates;  engaging  in  sale-leaseback
transactions; and changing the nature of our business. The Credit Agreement also contains a financial covenant requiring us
to maintain a specified level of cash liquidity as well as a covenant requiring us to maintain minimum net sales beginning
with the fiscal quarter ending June 30, 2022. In addition, the Credit Agreement contains a covenant restricting our ability to
terminate  or  to  permit  certain  changes  to  the  respective  roles  and  responsibilities  as  of  February  23,  2020,  of  our  chief
executive officer, Dror Ben-Asher, and the chief commercial officer of RedHill U.S., Rick Scruggs.

The Credit Agreement contains defined events of default, in certain cases subject to a grace period, following which the
lenders  may  declare  any  outstanding  principal  and  unpaid  interest  immediately  due  and  payable.  These  include,  among
other things: failure to pay principal, interest, or other amounts payable when due; any uncured breach of a representation,
warranty, or covenant; any uncured cross-default under certain contracts; certain judgments being entered against us or our
subsidiaries; certain bankruptcy or insolvency events; any Change of Control or Material Adverse Effect (in each case, as
defined in the Credit Agreement); and certain regulatory events with respect to our products.

We  estimate  that  so  long  as  sufficient  revenues  to  sustain  our  business  operations  in  accordance  with  our  plan  are  not
generated  from  our  current  commercial  products,  our  therapeutic  candidates,  upon  approval,  if  any,  out-licensing
transactions or products that we may commercialize or promote in the future, we will need to raise substantial additional
funds, as our current cash and short-term investments are not sufficient to continuously fund our commercial operations
and complete the research and development of all of our therapeutic candidates. However, additional financing may not be
available  on  acceptable  terms,  if  at  all.  Our  future  capital  requirements  will  depend  on  many  factors  including  but  not
limited to:

● our ability to successfully commercialize commercial products and our therapeutic candidates, upon approval, if

any, including securing commercialization agreements with third parties and favorable pricing and market share;

● we may consume available resources more rapidly than currently anticipated, resulting in the need for additional

funding sooner than anticipated.

● the regulatory path of each of our therapeutic candidates;
● the progress, success, and cost of our clinical trials and research and development programs;
● the  costs,  timing,  and  outcome  of  regulatory  review  and  obtaining  regulatory  approval  of  our  therapeutic

candidates and addressing regulatory and other issues that may arise post-approval;

● the costs of enforcing our issued patents and defending intellectual property-related claims;
● the costs of developing sales, marketing, and distribution channels; and

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● consumption  of  available  resources  more  rapidly  than  currently  anticipated,  resulting  in  the  need  for  additional

funding sooner than anticipated.

If  we  are  unable  to  generate  sufficient  revenues  from  our  commercial  products,  commercialize  or  out-license  our
therapeutic candidates or obtain future financing to sustain our business operations in accordance with our plan, we may be
forced to delay, reduce the scope of, or eliminate one or more of our current commercial products and products that we may
commercialize or promote in the future or our research, development programs for our therapeutic candidates, which may
have a material adverse effect on our reputation, business, financial condition or results of operations. See “Item 3. Key
Information – D. Risk Factors – Risks Related to Our Financial Condition and Capital Requirements”. Our current working
capital  is  not  sufficient  to  commercialize  our  current  commercial  products  or  to  complete  the  research  and  development
with  respect  to  any  or  all  of  our  therapeutic  candidates.  We  will  need  to  raise  additional  capital  to  achieve  our  strategic
objectives  of  acquiring,  in-licensing,  developing  and  commercializing  therapeutic  candidates,  upon  approval,  if  any,
commercializing our current commercial products and other products that we may commercialize or promote in the future,
and our failure to raise sufficient capital or on favorable terms would significantly impair our ability to fund our operations,
develop  our  therapeutic  candidates,  and  commercialize  products,  such  as  our  current  commercial  products  or  other
products  that  we  may  commercialize  or  promote  in  the  future,  attract  development  or  commercial  partners  or  retain  key
personnel.

Cash Flow

Net Cash Used in Operating Activities

Net  Cash  Used  in  Operating  Activities  for  the  year  ended  December  31,  2020,  was  $48.6  million,  compared  to  $40.7
million for the year ended December 31, 2019. The increase was attributable to the increase in operating loss.

Net Cash Used in Investing Activities

Net Cash Used in Investing Activities for the year ended December 31, 2020, was $35.6 million, primarily related to $52.5
million  upfront  payment  to  AstraZeneca  for  the  acquisition  of  Movantik,  partially  offset  by  inflows  from  current  bank
deposits  and  financial  assets  at  fair  value  through  profit  or  loss.  Net  Cash  Provided  by  Investing  Activities  for  the  year
ended  December  31,  2019  was  $5.2  million,  mainly  attributable  to  proceeds  from  bank  deposits  and  from  the  sale  of
marketable securities.

Net Cash Provided by Financing Activities

Net Cash Provided by Financing Activities for the year ended December 31, 2020, was $84.4 million, comprised primarily
from $78.1 million inflow from our credit agreement with HCRM and additional $23.9 million proceeds from issuance of
our ADSs, partially offset by $16 million classified as restricted cash. Net Cash Provided by Financing Activities for the
year ended December 31, 2019, was $35.5 million, primarily from the strategic collaboration with Cosmo, which included
an investment in the amount of $36.3 million.

We did not have any material commitments for capital expenditures, including any anticipated material acquisition of plant
and equipment or interests in other companies, as of December 31, 2020.

C.          Research and Development, Patents and Licenses

Our  research  and  development  expenses  consist  primarily  of  costs  of  clinical  trials,  professional  services,  share-based
payments  and  payroll,  and  related  expenses.  The  clinical  trial  costs  are  mainly  related  to  payments  to  third  parties  to
manufacture our therapeutic candidates, to perform clinical trials with our therapeutic candidates and to provide us with
regulatory services. We charge all research and development expenses to operations as they are incurred. We expect our
research  and  development  expenses  to  remain  our  primary  expense  in  the  near  future  as  we  continue  to  develop  our
therapeutic candidates.

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Due to the inherently unpredictable nature of clinical development processes, we are unable to estimate with any certainty
the  costs  we  will  incur  in  the  continued  development  of  the  therapeutic  candidates  in  our  pipeline  for  potential
commercialization.

Our future research and development expenses will depend on the clinical success of each therapeutic candidate, the rate of
patient  recruitment  and  the  ongoing  assessments  of  each  therapeutic  candidate’s  commercial  potential.  In  addition,  we
cannot  forecast  with  any  degree  of  certainty  which  therapeutic  candidates  may  be  subject  to  future  commercialization
arrangements, when such commercialization arrangements will be secured, if at all, and to what degree such arrangements
would affect our development plans and capital requirements. See “Item 3. Key Information – D. Risk Factors – If we or
our development or commercialization partners are unable to obtain or maintain FDA or other foreign regulatory clearance
and approval for our therapeutic candidates or products we may commercialize or promote, we or our commercialization
partners  will  be  unable  to  commercialize  our  therapeutic  candidates,  upon  approval,  if  any,  or  products  we  may
commercialize or promote.”

As we obtain results from clinical trials, we may elect to discontinue or delay the development and clinical trials for certain
therapeutic candidates in order to focus our resources on more promising therapeutic candidates or projects. Completion of
clinical trials by us or our licensees may take several years or more, but the length of time generally varies according to the
type, complexity, novelty and intended use of a therapeutic candidate. See “Item 3. Key Information – D. Risk Factors –
Risks Related to Our Business and Regulatory Matters.”

We expect our research and development expenses to stay material as we continue the advancement of our clinical trials
and  therapeutic  candidates’  development.  The  lengthy  process  of  completing  clinical  trials  and  seeking  regulatory
approvals for our therapeutic candidates requires substantial expenditures. Any failure or delay in completing clinical trials,
or  in  obtaining  regulatory  approvals,  could  cause  a  delay  in  generating  product  revenue  and  cause  our  research  and
development expenses to increase and, in turn, have a material adverse effect on our operations. Due to the factors set forth
above, we are not able to estimate with any high certainty if and when we would recognize any substantial revenues from
our projects.

D.          Trend Information

We are a specialty biopharmaceutical company primarily focused on proprietary drugs for GI diseases.

It  is  not  possible  for  us  to  predict  with  any  degree  of  accuracy  the  outcome  of  our  research  and  development  or  our
commercialization success with regard to any of our therapeutic candidates or commercial products. Our sales, marketing
and  business  development  expenditure  is  our  primary  expenditure,  as  we  continue  commercialization  of  Movantik®,
Talicia® and Aemcolo®. We continue to incur research and development expenditures in connection with our therapeutic
candidates.  Increases  or  decreases  in  research  and  development  expenditures  are  primarily  attributable  to  the  level  and
results of our clinical trial activities and the amount of expenditure on those trials.

We are monitoring a number of risks that have or may affect our business related to the COVID-19 pandemic, including
our commercial operations, supply chain, clinical trials and regulatory reviews. Assessment of the complete extent of the
impact  of  COVID-19  on  our  results  will  depend  on  future  developments,  which  are  highly  uncertain  and  cannot  be
predicted,  including  new  information  that  may  emerge  concerning  the  severity  of  COVID-19  and  the  actions  to  contain
COVID-19  or  treat  its  impact,  among  others.  The  continuation  of  the  COVID-19  pandemic  could  materially  disrupt  our
business and operations and have an adverse effect on the global markets and global economy generally, including on the
availability  and  cost  of  employees,  resources,  materials,  manufacturing  and  delivery  efforts,  and  other  aspects  of  the
economy.

Our  primary  focus  is  to  become  a  revenue-generating,  GI-focused,  specialty  biopharmaceutical  company  through  our
commercial  presence  in  the  U.S.  to  support  current  and  potential  future  commercialization  of  our  potential  future
therapeutic candidates and products approved for marketing, and our other commercial products.

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E.         Off-Balance Sheet Arrangements

Since  inception,  we  have  not  entered  into  any  transactions  with  unconsolidated  entities  whereby  we  have  financial
guarantees,  subordinated  retained  interests,  derivative  instruments  or  other  contingent  arrangements  that  expose  us  to
material  continuing  risks,  contingent  liabilities,  or  any  other  obligations  under  a  variable  interest  in  an  unconsolidated
entity that provides us with financing, liquidity, market risk or credit risk support.

F.         Tabular Disclosure of Contractual Obligations

The following table summarizes our significant contractual obligations on December 31, 2020:

Total

Less than
1 year

1-3 years
U.S. dollars in thousands

3-5 years

More than 5
years

Accounts payable
Lease liabilities
Accrued  expenses  and  other  current

liabilities
Borrowing
Payable  in  respect  of  intangible  assets

purchase

Royalty obligation
Inventory (1)

11,553
6,195
24,082

136,198
30,600

1,786
25,328

11,553
1,985
24,082

10,154
20,600

127
11,137

—
3,133
—

44,512
10,000

692
6,602

—
1,077
—

63,002
—

55
7,589

—
—
—

18,530
—

912
—

(1) Constitutes  future  obligations  to  purchase  API,  bulk  tables  and  finished  goods  under  our  Supply  Agreement  with
AstraZeneca used in connection with our commercialization of Movantik®. We expect to purchase the inventory in the
regular course of business as part of our ongoing commercialization of Movantik®.

The  foregoing  table  does  not  include  our  in-license  agreements  with  Heidelberg,  Apogee,  our  asset  sale  agreement  with
Giaconda  Limited  and  our  agreement  with  UCF  or  the  University  of  Minnesota,  pursuant  to  which  we  are  obligated  to
make various payments upon the achievement of agreed-upon milestones or make certain royalty payments since we are
unable to estimate the actual amount or timing of these payments currently. If all of the milestones are achieved over the
life of each in-licensing agreement, we will be required to pay, in addition to the amounts in the above table and royalties
on  our  net  income,  an  aggregate  amount  of  approximately  $2.0  million  for  milestones  achieved.  All  of  our  in-licensing
agreements are terminable at-will by us upon prior written notice. See “Item 4. Information on the Company – B. Business
Overview – Acquisition and License Agreements.”

The  foregoing  table  also  does  not  include  payments  payable  under  our  clinical  services  agreements,  all  of  which  are
contingent  upon  the  completion  of  milestones.  See  “Item  4.  Information  on  the  Company  –  B.  Business  Overview  –
Clinical Services Agreements.”

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ITEM 6.         DIRECTORS, SENIOR MANAGEMENT AND EMPLOYEES

A.         Directors and Senior Management1

The following table sets forth the name, age and position of each of our executive officers and directors as of the date of
this Annual Report.

Name

Executive Officers
Dror Ben-Asher
Micha Ben Chorin
Reza Fathi, Ph.D.
Gilead Raday
Adi Frish
Guy Goldberg
Rick D. Scruggs
Dr. June Almenoff
Directors
Dr. Shmuel Cabilly (3)
Eric Swenden (1) (3)
Dr. Kenneth Reed (2) (3)
Ofer Tsimchi (1), (2) (3)
Alla Felder (1), (2), (3)
Alessandro Della Chà (3)

Age

Position(s)

55
52
66
46
51
45
61
65

71
77
67
61
47
57

Chief Executive Officer and Chairman of the Board of Directors
Chief Financial Officer
Senior Vice President Research and Development
Chief Operating Officer
Chief Corporate and Business Development Officer
Chief Business Officer
Chief Commercial Officer and Director
Chief Scientific Officer

Director
Director
Director
Director
Director
Director

(1) Member of our audit committee; also serves as our financial statements committee.
(2) Member of our compensation committee.
(3) Independent director under Nasdaq Listing Rules.

Executive officers

Dror Ben-Asher has served as our Chief Executive Officer and as a director since August 2009. Since May 2011, Mr. Ben-
Asher has also served as Chairman of our board of directors. From January 2002 to November 2010, Mr. Ben-Asher served
as  a  manager  at  P.C.M.I.  Ltd.,  an  affiliate  of  ProSeed  Capital  Holdings  CVA.  Mr.  Ben-Asher  holds  an  LLB  from  the
University of Leicester, U.K., an MJur. from Oxford University, U.K. and completed LLM studies at Harvard University.

Micha Ben Chorin has served as our Chief Financial Officer since January 2016. From 2014 until 2016, Mr. Ben Chorin
served  as  Chief  Financial  Officer  of  Pyramid  Analytics  a  business  intelligence  (BI)  software  company.  From  2009  until
2013,  he  served  as  CFO  of  Starhome  B.V.,  a  leading  international  roaming  vendor,  from  2005  until  2009  as  CFO  of
Winetworks,  a  wireless  operator,  and  from  1998  until  2005  Mr.  Ben  Chorin  served  as  Chief  Financial  Officer  at  GVT
(currently Telefonica Brazil). Mr. Ben Chorin holds a B.A. from Tel-Aviv University and is a Certified Public Accountant.

1

Senior  management  includes  members  of  the  Company’s  administrative,  supervisory  or  management  bodies,  or
nominees for such positions.

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Reza  Fathi,  Ph.D.,  has  served  as  our  Senior  Vice  President  Research  and  Development  since  May  2010.  From  2005  to
2009, Dr. Fathi served as a Director of Research in XTL Biopharmaceuticals Inc., a biotechnology company engaged in
developing small molecule clinical candidates for infectious diseases. Prior to that, from 2000-2005, Dr. Fathi served as
Director of Research at Vivoquest, Inc. where he was responsible for developing a number of novel natural product-based
combinatorial technologies for infectious diseases such as HCV and HIV. Between 1998-2000, he served as a Manager of
Chemical  Biology  Research  at  the  Institute  of  Chemistry  and  Chemical  Biology  (ICCB)  at  Harvard  Medical  School,
pioneering  chemical  genetics  to  identify  small  molecules  in  cancer  biology,  and  from  1991-1998  headed  the  Discovery
Group at PharmaGenics, Inc. Dr. Fathi holds a Postdoctoral and Ph.D. in Chemistry from Rutgers University.

Gilead  Raday  has  served  as  our  Chief  Operating  Officer  since  April  2016.  From  December  2012,  until  March  2016,
Mr. Raday served as Senior Vice President Corporate and Product Development. From November 2010 to December 2012,
Mr.  Raday  served  as  our  Vice  President  Corporate  and  Product  Development.  From  January  2010  until  October  2010,
Mr. Raday served as Interim Chief Executive Officer of Sepal Pharma Plc., an oncology drug development company, and
from January 2009 to December 2009, he was an independent consultant, specializing in business development and project
management in the field of life sciences. From 2004 to 2008, Mr. Raday was a partner in Charles Street Securities Europe,
LLP, an investment banking firm, where he was responsible for the field of life sciences. Mr. Raday previously served on
the  boards  of  Sepal  Pharma  Plc.,  ViDAC  Limited,  Morria  Biopharmaceuticals  Plc.,  Vaccine  Research  International  Plc.,
TKsignal  Plc.,  and  Miras  Medical  Imaging  Plc.  He  received  his  M.Sc.  in  Neurobiology  from  the  Hebrew  University  of
Jerusalem, Israel, and an M.Phil. in Bioscience Enterprise from Cambridge University, U.K.

Adi Frish has served as our Chief Corporate and Business Development Officer since October 2020. From December 2012
to October 2020 Mr. Frish served as our Senior Vice President Business Development and Licensing. From October 2010
to  December  2012,  Mr.  Frish  served  as  our  Vice  President  Business  Development  and  Licensing.  From  2006  to  2010,
Mr. Frish served as the Chief Business Development at Medigus Ltd., a medical device company in the endoscopic field,
and from 1998 to 2006, Mr. Frish was an associate and a partner at the law firm of Y. Ben Dror & Co. Mr. Frish holds an
LLB from Essex University, U.K. and an LLM in Business Law from the Bar-Ilan University, Israel.

Guy Goldberg  has  served  as  our  Chief  Business  Officer  since  2012.  From  2007  to  2012,  Mr.  Goldberg  served  as  Vice
President and then as Senior Vice President of Business Operations at Eagle Pharmaceuticals, a specialty injectable drug
development company, based in New Jersey. From 2004 to 2007, Mr. Goldberg was an associate at ProQuest Investments,
a  healthcare-focused  venture  capital  firm,  and  from  2002  to  2004,  Mr.  Goldberg  was  a  consultant  at  McKinsey  &
Company. Mr. Goldberg holds a B.A. in Economics and Philosophy from Yale University and a J.D. from Harvard Law
School.

Rick  D.  Scruggs  has  served  as  our  Chief  Commercial  Officer  since  February  2020  and  served  as  our  Chief  Operations
Officer,  U.S.  Operations  since  January  1,  2019,  and  as  a  member  of  our  board  of  directors  since  January  1,  2016.
Mr.  Scruggs  most  recently  served  as  Executive  Vice  President  of  Business  Development  at  Salix  until  its  acquisition  by
Valeant  (now  Bausch  Health)  in  March  2015.  Mr.  Scruggs  joined  Salix  in  2000,  after  working  at  Oclassen
Pharmaceuticals  Inc.  and  Watson  Pharmaceuticals,  and  helped  build  Salix’s  commercial  organization,  serving  in  various
sales  and  commercial  trade-related  positions.  Mr.  Scruggs  was  appointed  as  Executive  Vice  President  in  2011  and  was
responsible for all business development activities as well as the worldwide distribution of Salix’s innovative products and
intellectual  property.  Mr.  Scruggs  also  served  as  the  Head  of  the  board  of  directors  of  Oceana  Therapeutics,  Salix’s
European  subsidiary.  Mr.  Scruggs  holds  a  B.S.  in  Criminal  Justice  from  the  Appalachian  State  University  in  North
Carolina.

Dr.  June  Almenoff  has  served  as  our  Chief  Scientific  Officer  since  May  2019.  With  over  20  years  of  experience  in  the
pharmaceutical industry, Dr. Almenoff served in various senior executive roles, including the President and Chief Medical
Officer  of  Furiex  Pharmaceuticals  (acquired  by  Actavis  plc,  now  Allergan  plc),  whose  lead  product,  Viberzi®,  was
approved by the FDA in 2015 for the treatment of irritable bowel syndrome with diarrhea (IBS-D). Prior to joining Furiex,
Dr.  Almenoff  worked  at  GlaxoSmithKline  plc,  where  she  held  various  positions  of  increasing  responsibility.  She  has
recently served as a board member and advisor to numerous biopharma companies. She is currently a board member of the
Harrington  Investment  Advisory  Board  of  the  Harrington  Discovery  Institute  and  of  Brainstorm  Cell  Therapeutics
(Nasdaq: BCLI). Dr. Almenoff holds a B.A. (cum laude) from Smith College and graduated from the M.D.-Ph.D. program

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at the Mt. Sinai School of Medicine. She completed internal medicine residency and infectious disease fellowship training
at  Stanford  University  Medical  Center  and  served  on  the  faculty  of  Duke  University  School  of  Medicine,  where  she
currently holds an adjunct appointment.

Directors

Dr.  Shmuel  Cabilly  has  served  as  a  member  of  our  board  of  directors  since  August  2010  and  has  served  on  our
compensation  committee  since  May  2011.  Dr.  Cabilly  is  a  scientist  and  inventor  in  the  field  of  immunology.  In  the
Backman Research Institute of the City of Hope, Dr. Cabilly initiated the development of a new breakthrough technology
for recombinant antibody production, which was patented and known as the “Cabilly Patent.” Dr. Cabilly was also a co-
founder and a Chief Scientist of Ethrog Biotechnology, where he invented dry buffer technologies enabling the production
of a liquid-free disposable apparatus for gel electrophoresis and a technology that enables the condensation of molecular
separation zones to a small gel area. This technology was sold to Invitrogen in 2001. Dr. Cabilly serves as a board member
at several companies, including BioKine Therapeutics Ltd., Neuroderm Ltd. and Biologic Design Ltd. Dr. Cabilly holds a
B.Sc. in Biology from the Ben Gurion University of Beer Sheva, Israel, an M.Sc. in Immunology and Microbiology from
the Hebrew University of Jerusalem, Israel, and a Ph.D. in Immunology and Microbiology from the Hebrew University of
Jerusalem, Israel.

Eric  Swenden  has  served  as  a  member  of  our  board  of  directors  since  May  2010  and  has  served  on  our  investment
committee  since  May  2011.  From  1966  until  2001  Mr.  Swenden  served  in  various  positions  including  Chief  Executive
Officer (since 1985) and Executive Chairman (since 1990) of Vandemoortele Food Group, a privately held Belgium-based
European food group with revenue of approximately EUR 2 billion, and he currently serves on the board of directors of
TBC  S.A.  and  Maya  Gold  &  Silver  Ltd.  Mr.  Swenden  holds  an  M.A.  in  Commercial  Science  from  the  University  of
Antwerp,  Belgium.  The  board  of  directors  has  determined  that  Mr.  Swenden  is  a  financial  and  accounting  expert  under
Israeli law.

Dr.  Kenneth  Reed  has  served  as  a  member  of  our  board  of  directors  since  December  2009.  Dr.  Reed  is  a  dermatologist
practicing in private practice under the name of Kenneth Reed M.D. PC. Dr. Reed currently serves on the board of directors
of Minerva Biotechnologies Corporation. Dr. Reed received his B.A. from Brown University in the U.S. and an M.D from
the University of Medicine and Dentistry of New Jersey in the U.S. Dr. Reed is a board-certified dermatologist with over
25 years of clinical experience since completing the Harvard Medical School Residency Program in Dermatology. Dr. Reed
is also a co-founder of Early Cell, a prenatal diagnostics company, Prescient Pharma and Lispiro.

Ofer Tsimchi has served as a director on our board of directors, a member of our audit committee and as the Chairman of
our  compensation  committee  since  May  2011.  From  2008  to  2012,  Mr.  Tsimchi  served  as  the  Chairman  of  the  board  of
directors of Polysack Plastic Industries Ltd. and Polysack-Agriculture Products, and since 2006, he has served as a Partner
in the Danbar Group Ltd., a holding company. Mr. Tsimchi currently serves on the board of directors of Caesarstone Ltd.,
Amutat  Zionut  2000,  Danbar  Group  Ltd,  and  Maabarot  Products  Ltd.  Mr.  Tsimchi  received  his  BA  in  Economics  and
Agriculture from the Hebrew University of Jerusalem, Israel. The board of directors has determined that Mr. Tsimchi is a
financial and accounting expert under Israeli law.

Alla Felder has served as a director on our board of directors and a chairperson of our audit committee and a member of
our compensation committee since May 2019. Ms. Felder currently serves as a Director in numerous publicly listed leading
Israeli  companies  across  several  industries,  such  as  Enlight  Renewable  Energy  Ltd.,  Ashtrom  Properties  Ltd.,  Carmit
Industries  Ltd.  and  Argaman  Industries  Ltd.  Ms.  Felder  also  served  on  the  board  of  Neuroderm  Ltd.,  leading  up  to  its
acquisition by Mitsubishi Tanabe Pharma Corporation in 2017. Ms. Felder is a business and financial advisor and currently
serves as an external CFO for several technology companies and is also a lecturer in the College of Management Academic
Studies Division. From 1997 to 2010 Ms. Felder was with PriceWaterhouseCoopers where she served in her last role as a
Senior  Manager.  Ms.  Felder  received  a  degree  in  Business  Administration  and  Accounting  from  the  College  of
Management  Academic  Studies  Division  in  Rishon  Lezion,  Israel  and  an  Executive  Master’s  degree  in  the  Science  of
Finance from the City University of New York.

Alessandro Della Chà has served as a member of our board of directors since February 2021 and has served as the Chief
Executive Officer of Cosmo Pharmaceuticals NV since 2014 and as a board member since 2006. In addition, Mr. Della

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Chà serves as a board member of Acacia Pharma Group plc. Mr. Della Chà received a degree in law from the University of
Milan,  Italy,  and  an  LL.M.  in  European  Union  commercial  law  from  the  University  of  Leicester,  United  Kingdom.  Mr.
Della Chà serves on the board of directors as a nominee of Cosmo pursuant to the Company’s subscription agreement with
Cosmo.

B.          Compensation

The aggregate compensation paid, and benefits-in-kind granted to or accrued on behalf of all of our directors and executive
officers  for  their  services,  in  all  capacities,  to  us  during  the  year  ended  December  31,  2020,  was  approximately  $4.9
million. Out of that amount $3.1 million was paid as salary, $1.3 million was attributed to the value of the options granted
to  senior  management  during  2020,  approximately  $0.1  million  was  attributed  to  retirement  plans  and  $0.4  million  was
attributed to other long-term benefits and $0.1 million for bonuses. No additional amounts have been set aside or accrued
by us to provide pension, retirement or similar benefits.

The compensation terms for our directors and officers are derived from their employment agreements and comply with our
Compensation Policy for Executive Officers and Directors as approved by our shareholders (the “Compensation Policy”).

The  table  and  summary  below  outline  the  compensation  granted  to  our  five  highest  compensated  directors  and  officers
during  the  year  ended  December  31,  2020.  The  compensation  detailed  in  the  table  below  refers  to  actual  compensation
granted or paid to the director or officer during the year 2020.

Name and Position of Director or Officer

  Payment (1) Benefits (2) 

Bonuses

Base Salary
or Other

Value of
Social

Value of Equity-
Based
Compensation
Granted (3)

All Other
Compensation (4)

Total

Amounts in U.S. dollars are based on the 2020 monthly average representative U.S. dollar – NIS rate of exchange

Dror Ben-Asher, Chief Executive Officer
and Chairman of the Board of Directors
(6)

Rick Scruggs, Chief Commercial Officer
Micha  Ben  Chorin,  Chief  Financial

445,499
563,750

90,282
14,235

—
—

261,450
130,200

20,193

817,424
— 708,185

Officer

297,774

78,453

25,000

135,600

16,827

553,654

Adi  Frish,  Chief  Corporate  and  Business

Development Officer

Gilead Raday, Chief Operating Officer

293,514
312,146

75,233
59,274

25,000
—

159,000
159,000

13,462
16,827

566,209
547,248

(1) “Base Salary or Other Payment” means the aggregate yearly gross monthly salaries or other payments with respect to
the Company’s Executive Officers and members of the board of directors for the year 2020. Messrs. Ben-Asher and
Scruggs do not receive extra compensation for the service as members of the board of directors.

(2) “Social  Benefits”  include  payments  to  the  National  Insurance  Institute,  advanced  education  funds,  managers’

insurance and pension funds; vacation pay; and recuperation pay as mandated by Israeli law.

(3) Consists  of  the  fair  value  of  the  equity-based  compensation  granted  during  2020  in  exchange  for  the  directors  and
officers services recognized as an expense in profit or loss and is carried to the accumulated deficit under equity. The
total  amount  is  recognized  as  an  expense  over  the  vesting  period  of  the  options.  See  Item  6,  Directors,  Senior
Management and Employees, E. Share Ownership for further information regarding the options.

(4) “All  Other  Compensation” 

includes,  among  other 

things,  car-related  expenses  (including 

tax  gross-up),

communication expenses, basic health insurance, and holiday presents.

(5) Mr. Ben-Asher’s employment terms as the Company’s Chief Executive Officer provide that Mr. Ben-Asher is entitled
to a monthly base gross salary of NIS 192,500 (approximately $58,528). Mr. Ben-Asher is further entitled to vacation
days,  sick  days  and  convalescence  pay  in  accordance  with  the  market  practice  and  applicable  law,  monthly
remuneration for a study fund, contribution by the Company to an insurance policy and pension fund, and additional
benefits,  including  communication  expenses.  In  addition,  Mr.  Ben-Asher  is  entitled  to  reimbursement  of  car-related
expenses from the Company. Mr. Ben-Asher’s employment terms include an advance notice period of 180 days by the
Company and 90 days by Mr. Ben-Asher. During such an advance notice period, Mr. Ben-Asher will be entitled

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to all of the compensation elements, and to the continuation of vesting of any options or restricted shares granted to
him. Additionally, in the event Mr. Ben-Asher’s employment is terminated in connection with a “change in control” he
will  be  entitled  to  a  special  one-time  payment  equal  to  his  then-current  monthly  salary  and  retirement  benefits,
including payments to an advanced study fund and pension arrangement and car expense reimbursement, multiplied
by  18.  A  “change  in  control”  is  defined  under  the  change  in  control  employee  retention  plan  (the  "CIC  Plan")  as
follows: (1) the consummation of any merger, consolidation, reorganization, or similar transaction or series of related
transactions  of  the  Company  with  another  entity,  other  than  a  merger,  consolidation,  reorganization,  or  similar
transaction  or  series  of  related  transactions  which  would  result  in  the  shareholders  of  the  Company  immediately
preceding the transaction beneficially owning, immediately after the transaction, at least 50% of the combined voting
power of the outstanding securities of the surviving or resulting entity (or its parent); (2) any “person” (as such term is
used  in  Sections  13(d)  and  14(d)  of  the  U.S.  Exchange  Act  of  1934  (“Exchange  Act”))  or  “group”  (two  or  more
persons acting as a partnership, limited partnership, syndicate or other group for the purpose of acquiring, holding, or
disposing of the applicable securities referred to herein) becomes the “beneficial owner” (as defined in Rule 13d-3 of
the Exchange Act), directly or indirectly, of securities of the Company representing fifty percent (50%) or more of the
total  voting  power  represented  by  the  Company’s  then-outstanding  voting  securities;  (3)  the  election  of  a  board  of
directors  over  a  three-year  period  or  less,  the  majority  of  which  is  not  supported  by  at  least  a  majority  of  the  then
existing board of directors of the Company; or (4) any sale, lease, exchange, or other transfer (in one transaction or a
series of related transactions) of all or substantially all of the assets of the Company (other than to an entity controlled
by the Company).

Employment Agreements

We have entered into employment or consultant agreements with each of our executive officers. All of these agreements
contain  customary  provisions 
information  and  assignment  of
regarding  non-competition,  confidentiality  of 
inventions. However, the enforceability of the non-competition provisions may be limited under applicable laws.

For  information  on  exemption  and  indemnification  letters  granted  to  our  directors  and  officers,  please  see  “Item  6C.  –
Board Practices – Exemption, Insurance and Indemnification of Directors and Officers.”

Director Compensation

We currently pay our non-executive directors an annual cash fee of NIS 97,319 (approximately $29,589 and a cash fee of
NIS 5,116 (approximately $1,555) per meeting (or a smaller amount in the case where they do not physically attend the
meeting). In March 2021, our compensation committee and board approved an amendment to compensation to our non-
executive directors to provide for an annual cash fee retainer of $40,000, additional amounts for serving on committees of
our board of directors and additional amounts for serving as a chairperson of a committee of our board of directors. This
amendment is subject to approval of our shareholders.

Change in Control Retention Plan

We have adopted a change in control employee retention plan providing for compensation to Company employees, in the
event  of  a  change  in  control  (as  defined  by  the  plan),  subject  to  the  satisfaction  of  various  conditions.  Compensation  to
employees would be up to 12 months’ salary depending on employee seniority and years with the Company.

Compensation Policy

On June 24, 2019, our shareholders approved the Compensation Policy for our directors and officers in accordance with
Amendment No. 20 to the Israeli Companies Law, pursuant to which we are required to determine the compensation of our
directors  and  officers,  and  which  must  be  approved  by  our  shareholders  every  three  years.  The  policy  was  previously
approved by our board of directors, upon the recommendation of our compensation committee.

The  Compensation  Policy  is  in  effect  for  three  years  from  the  2019  annual  general  meeting.  Our  Compensation  Policy
principles were designed to grant proper, fair and well-considered remuneration to our officers, in alignment with our long-
term best interests and overall organizational strategy. Part of the rationale is that our Compensation Policy should

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encourage our officers to identify with our objectives, and an increase in officer satisfaction and motivation should retain
the employment of high-quality officers in our service over the long term.

C.         Board Practices

Appointment of Directors and Terms of Officers

Pursuant to our articles of association, the size of our board of directors shall be no less than five persons and no more than
eleven persons, including any external directors whose appointment is required by law. The directors who are not external
directors are divided into three classes, as nearly equal in number as possible. At each annual general meeting, which is
required to be held annually, but not more than fifteen months after the prior annual general meeting, the term of one class
of directors expires, and the directors of such class are re-nominated to serve an additional three-year term that expires at
the annual general meeting held in the third year following such election (other than any director nominated for election by
Cosmo pursuant to the Company’s subscription agreement with Cosmo, whose term of office may expire earlier depending
on  the  beneficial  ownership  by  the  Cosmo  investor  of  the  Cosmo  shares).  This  process  continues  indefinitely.  A  simple
majority shareholder vote may elect directors for a term of less than three years in order to ensure that the three groups of
directors  have  as  equal  a  number  of  directors  as  possible  as  provided  above.  The  directors  of  the  first  class,  currently
consisting of Eric Swenden, Ofer Tsimchi and Alessandro Della Chà, will hold office until our annual general meeting to
be held in the year 2021. The directors of the second class, currently consisting of Dror Ben-Asher, Dr. Kenneth Reed and
Alla Felder, will hold office until our annual general meeting to be held in the year 2022. The directors of the third class,
currently consisting of Dr. Shmuel Cabilly and Rick Scruggs, will hold office until our annual general meeting to be held in
the year 2023. Until the next annual general meeting, the board of directors may elect new directors to fill vacancies or
increase  the  number  of  members  of  the  board  of  directors  up  to  the  maximum  number  provided  in  our  articles  of
association.  Any  director  so  appointed  may  hold  office  until  the  first  general  shareholders’  meeting  convened  after  the
appointment. Alessandro Della Chà was appointed by our board of directors to serve until the annual general meeting of
shareholders  to  be  held  in  2021.  See  “Item  6.  “Directors,  Senior  Management  and  Employees  –  C.  Board  Practices  –
Independent and External Directors – Israeli Companies Law Requirements” below for a description of the adoption by the
Company of the corporate governance exemptions set forth in Regulation 5D of the Israeli Companies Regulations (Relief
for  Public  Companies  with  Shares  Listed  for  Trading  on  a  Stock  Market  Outside  of  Israel),  5760-2000,  including  with
respect to external directors.

Pursuant to the Israeli Companies Law, one may not be elected and may not serve as a director in a public company if he or
she does not have the required qualifications and the ability to dedicate an appropriate amount of time for the performance
of his duties as a director in the company, taking into consideration, among other things, the special needs and size of the
company. In addition, a public company may convene an annual general meeting of shareholders to elect a director, and
may elect such director, only if prior to such shareholders meeting, the nominee declares, among other things, that he or she
possesses all of the required qualifications to serve as a director (and lists such qualifications in such declaration) and has
the ability to dedicate an appropriate amount of time for the performance of his duties as a director of the company.

Under the Israeli Companies Law, entry by a public company into a contract with a non-controlling director as to the terms
of his office, including exculpation, indemnification or insurance, requires the approval of the compensation committee, the
board of directors and the shareholders of the company.

The Israeli Companies Law requires that the terms of service and engagement of the chief executive officer, directors or
controlling shareholders (or a relative thereof) receive the approval of the compensation committee, board of directors, and
shareholders,  subject  to  limited  exceptions.  The  appointment  and  terms  of  office  of  a  company’s  officers,  other  than
directors  and  the  general  manager  (i.e.,  chief  executive  officer)  are  subject  to  the  approval  by  first,  the  company’s
compensation committee; second, the company’s board of directors, in each case subject to the company’s compensation
policy, and then approved by its shareholders. However, in special circumstances, they may approve the appointment and
terms of office of officers inconsistent with such policy, provided that (i) they have considered those provisions that must
be included in the compensation policy according to the Israeli Companies Law and (ii) shareholder approval is obtained
(by  a  majority  of  shareholders  that  does  not  include  the  controlling  shareholders  of  the  company  and  any  shareholders
interested in the approval of the compensation). However, if the shareholders of the company do not approve a

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compensation arrangement with an officer inconsistent with the company’s compensation policy, in special situations the
compensation committee and the board of directors may override the shareholders’ decision if each of the compensation
committee and the board of directors provide detailed reasons for their decision. In addition, non-material amendments to
the compensation of a public company’s officers (other than the chief executive officer and the directors) may be approved
by  the  chief  executive  officer  of  the  company  if  the  company’s  compensation  policy  establishes  that  non-material
amendments within the parameters established in the compensation policy may be approved by the chief executive officer,
so  long  as  the  compensation  is  consistent  with  the  company’s  compensation  policy.  An  amendment  to  the  Israeli
Companies  Law  requires  that  the  board  and  shareholders  (with  approval  by  a  “special  majority”  as  further  discussed
below)  adopt  a  compensation  policy  applicable  to  the  company’s  directors  and  officers  which  must  take  into  account,
among  other  things,  providing  proper  incentives  to  directors  and  officers,  the  risk  management  of  the  company,  the
officer’s contribution to achieving corporate objectives and increasing profits, and the function of the officer or director.
Under  the  Israeli  Companies  Law,  a  “special  majority”  requires  (i)  the  vote  of  at  least  a  majority  of  the  shares  held  by
shareholders  who  are  not  controlling  shareholders  or  have  a  personal  interest  in  the  proposal  (shares  held  by  abstaining
shareholders are not taken into account); or (ii) that the aggregate number of shares voting against the proposal held by
such shareholders does not exceed 2% of the company’s voting shareholders.

The compensation paid to a public company’s chief executive officer is required to be approved by, first, the company’s
compensation  committee;  second,  the  company’s  board  of  directors;  and  third,  unless  exempted  under  the  regulations
promulgated  under  the  Israeli  Companies  Law,  by  the  company’s  shareholders  (by  a  special  majority  vote  as  discussed
above with respect to the approval of director compensation). However, if the shareholders of the company do not approve
the compensation arrangement with the chief executive officer, the compensation committee and board of directors may
override  the  shareholders’  decision  if  each  of  the  compensation  committee  and  the  board  of  directors  provide  a  detailed
report for their decision. The renewal or extension of the engagement with a public company’s chief executive officer need
not be approved by the shareholders of the company if the terms and conditions of such renewal or extension are no more
beneficial  than  the  previous  engagement  or  there  is  no  substantial  difference  in  the  terms  and  conditions  under  the
circumstances,  and  the  terms  and  conditions  of  such  renewal  or  extension  are  in  accordance  with  the  company’s
compensation  policy.  The  compensation  committee  and  board  of  directors  approval  should  be  in  accordance  with  the
company’s  stated  compensation  policy;  however,  in  special  circumstances,  they  may  approve  compensation  terms  of  a
chief executive officer that are inconsistent with such policy provided that they have considered those provisions that must
be  included  in  the  compensation  policy  according  to  the  Israeli  Companies  Law  and  that  shareholder  approval  was
obtained  (by  a  special  majority  vote  as  discussed  above  with  respect  to  the  approval  of  director  compensation).  The
compensation  committee  may  waive  the  shareholder  approval  requirement  with  regards  to  the  approval  of  the  initial
engagement  terms  of  a  candidate  for  the  chief  executive  officer  position,  if  they  determine  that  the  compensation
arrangement is consistent with the company’s stated compensation policy, and that the chief executive officer did not have
a prior business relationship with the company or a controlling shareholder of the company and that subjecting the approval
of  the  engagement  to  a  shareholder  vote  would  impede  the  company’s  ability  to  employ  the  chief  executive  officer
candidate. The engagement with a public company’s chief executive officer need not be approved by the shareholders of
the  company  with  respect  to  the  period  from  the  commencement  of  the  engagement  until  the  next  shareholder  meeting
convened by the company, if the terms and conditions of such engagement were approved by the compensation committee
and  the  board  of  directors  of  the  company,  the  terms  and  conditions  of  such  engagement  are  in  accordance  with  the
company’s compensation policy approved in accordance with the Israeli Companies Law, and if the terms and conditions
of such engagement are no more beneficial than the terms and conditions of the person previously serving in such role or
there  is  no  substantial  difference  in  the  terms  and  conditions  of  the  previous  engagement  versus  the  new  one  under  the
circumstances, including the scope of engagement.

We have a service contract with one of our directors, Dror Ben-Asher, that provides for benefits upon termination of his
employment  as  director.  For  more  information,  see  “Item  6.  Directors,  Senior  Management  and  Employees  –  B.
Compensation.”

Independent and External Directors – Israeli Companies Law Requirements

We  are  subject  to  the  provisions  of  the  Israeli  Companies  Law.  The  Israeli  Minister  of  Justice  has  adopted  regulations
exempting companies like us whose shares are traded outside of Israel from some provisions of the Israeli Companies Law.

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Under the Israeli Companies Law, except as provided below, companies incorporated under the laws of Israel whose shares
are either (i) listed for trading on a stock exchange or (ii) have been offered to the public in or outside of Israel and are held
by the public (Public Company) are required to appoint at least two external directors.

Our board of directors has resolved to adopt the corporate governance exception set forth in Regulation 5D of the Israeli
Companies Regulations (the “Regulation”). In accordance with the Regulation, a public company with securities listed on
certain  foreign  exchanges,  including  the  Nasdaq  Stock  Market,  that  satisfies  the  applicable  foreign  country  laws  and
regulations  that  apply  to  companies  organized  in  that  country  relating  to  the  appointment  of  independent  directors  and
composition of audit and compensation committees and have no controlling shareholder are exempt from the requirement
to appoint external directors or comply with the audit committee and compensation committee composition requirements
under  the  Israeli  Companies  Law.  In  accordance  with  our  board  of  directors’  resolution,  pursuant  to  the  Regulation,  we
intend  to  comply  with  the  Nasdaq  Listing  Rules  in  connection  with  a  majority  of  independent  directors  on  the  board  of
directors and in connection with the composition of each of the audit committee and the compensation committee, in lieu
of such requirements of the Israeli Companies Law.

The Israeli Companies Law provides that a person may not be appointed as an external director if the person is a relative of
the controlling shareholder or if the person or the person’s relative, partner, employer, someone to whom he is subordinated
directly or indirectly or any entity under the person’s control, has, as of the date of the person’s appointment to serve as
external director, or had, during the two years preceding that date, any affiliation with us, our controlling shareholder, any
relative of our controlling shareholder, as of the date of the person’s appointment to serve as external director, or any entity
in which, currently or within the two years preceding the appointment date, the controlling shareholder was the company or
the  company’s  controlling  shareholder;  and  in  a  company  without  a  controlling  shareholder  or  without  a  shareholder
holding 25% or more of the voting rights in the company, any affiliation to the chairman of the board of directors, to the
general manager (Chief Executive Officer), to a shareholder holding 5% or more of the company’s shares or voting rights,
or to the chief officer in the financial or economic field as of the date of the person’s appointment. The term “affiliation”
includes:

● an employment relationship;
● a business or professional relationship maintained on a regular basis;
● control; and
● service as an officer, other than service as a director who was appointed in order to serve as an external director of

a company when such company was about to make an initial public offering.

Under  the  Israeli  Companies  Law,  an  “officer”  is  defined  as  a  general  manager,  chief  business  manager,  deputy  general
manager,  vice  general  manager,  any  person  filing  any  of  these  positions  in  a  company  even  if  he  holds  a  different  title,
director or any manager directly subordinate to the general manager.

However, a person may not serve as an external director if the person or the person’s relative, partner, employer, someone
to whom he is subordinated directly or indirectly or any entity under the person’s control has a business or professional
relationship with an entity which has an affiliation with is prohibited as detailed above, even if such relationship is not on a
regular basis (excluding negligible relationship). In addition, an external director may not receive any compensation other
than the compensation permitted by the Israeli Companies Law.

Regulations under the Israeli Companies Law provide for various instances and kinds of relationships in which an external
director will not be deemed to have “affiliation” with the public company for which he serves or is a candidate for serving
as an external director.

No person can serve as an external director if the person’s positions or other businesses create, or may create, a conflict of
interests with the person’s responsibilities as a director or may impair his ability to serve as a director. In addition, a person
who is a director of a company may not be elected as an external director of another company if, at that time, a director of
the other company is acting as an external director of the first company.

Except  for  the  cessation  of  classification  of  directors  as  external  directors  in  connection  with  the  adoption  by  certain
companies listed on foreign stock exchanges, including the Nasdaq Stock Market, of the corporate governance exceptions

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set  forth  in  the  Regulation,  as  described  above,  until  the  lapse  of  two  years  from  termination  of  office,  a  company,  its
controlling shareholder, or a company controlled by him may not engage an external director, his spouse, or child to serve
as  an  officer  in  the  company  or  in  any  entity  controlled  by  the  controlling  shareholder  and  cannot  employ  or  receive
professional  services  for  consideration  from  that  person,  and  may  not  grant  such  person  any  benefit  either  directly  or
indirectly, including through a corporation controlled by that person. The same restrictions apply to relatives other than a
spouse  or  a  child,  but  such  limitations  may  only  apply  for  one  year  from  the  date  such  external  director  ceased  to  be
engaged in such capacity. In addition, if at the time an external director is appointed all current members of the board of
directors who are neither controlling shareholders nor relatives of controlling shareholders are of the same gender, then the
external director to be appointed must be of the other gender.

Under  the  Israeli  Companies  Law,  a  public  company  is  required  to  appoint  as  an  external  director,  a  person  who  has
“professional expertise” or a person who has “financial and accounting expertise,” provided that at least one of the external
directors  must  have  “financial  and  accounting  expertise.”  However,  if  at  least  one  of  our  other  directors  (1)  meets  the
independence requirements of the Exchange Act, (2) meets the standards of the Nasdaq Stock Market for membership on
the audit committee and (3) has financial and accounting expertise as defined in the Israeli Companies Law and applicable
regulations, then neither of our external directors is required to possess financial and accounting expertise as long as both
possess  other  requisite  professional  qualifications.  The  determination  of  whether  a  director  possesses  financial  and
accounting expertise is made by the board of directors.

Under the Israeli Companies Law regulations, a director having financial and accounting expertise is a person who, due to
his education, experience and qualifications is highly skilled in respect of, and understands, business-accounting matters
and  financial  reports  in  a  manner  that  enables  him  to  understand  in  depth  the  company’s  financial  statements  and  to
stimulate  discussion  regarding  the  manner  in  which  the  financial  data  is  presented.  Under  the  Israeli  Companies  Law
regulations, a director having professional expertise is a person who has an academic degree in either economics, business
administration,  accounting,  law  or  public  administration  or  another  academic  degree  or  has  completed  other  higher
education studies, all in an area relevant to the main business sector of the company or in a relevant area of the board of
directors  position,  or  has  at  least  five  years  of  experience  in  one  of  the  following  or  at  least  five  years  of  aggregate
experience  in  two  or  more  of  the  following:  a  senior  management  position  in  the  business  of  a  corporation  with  a
substantial  scope  of  business,  in  a  senior  position  in  the  public  service  or  a  senior  position  in  the  main  field  of  the
company’s business.

Under the Israeli Companies Law, each Israeli public company is required to determine the minimum number of directors
with “accounting and financial expertise” that such company believes appropriate in light of the company’s type, size, the
scope and complexity of its activities and other factors. Once a company has made this determination, it must ensure that
the necessary appointments to the board of directors are made in accordance with this determination. Our board of directors
determined  that  two  directors  with  “accounting  and  financial  expertise”  is  appropriate  for  us.  Our  board  of  directors
currently has three directors with such “accounting and financial expertise.”

External directors are to be elected by a majority vote at a shareholders’ meeting, provided that either (1) the majority of
shares  voted  at  the  meeting,  including  at  least  a  majority  of  the  votes  of  the  shareholders  who  are  not  controlling
shareholders (as defined in the Israeli Companies Law), do not have a personal interest in the appointment (excluding a
personal interest which did not result from the shareholder’s relationship with the controlling shareholder), vote in favor of
the  election  of  the  director  without  taking  abstentions  into  account;  or  (2)  the  total  number  of  shares  of  the  above-
mentioned  shareholders  who  voted  against  the  election  of  the  external  director  does  not  exceed  two  percent  of  the
aggregate voting rights in the company.

The initial term of an external director is three years and may be extended for two additional three-year terms under certain
circumstances and conditions. Nevertheless, regulations under the Israeli Companies Law provide that companies, whose
shares  are  listed  for  trading  the  Nasdaq  Stock  Market,  may  appoint  an  external  director  for  additional  three-year  terms,
under  certain  circumstances  and  conditions.  External  directors  may  be  removed  only  in  a  general  meeting,  by  the
same  percentage  of  shareholders  as  is  required  for  their  election,  or  by  a  court,  and  in  both  cases  only  if  the  external
directors cease to meet the statutory qualifications for their appointment or if they violate their duty of loyalty to us. Each
committee authorized to exercise any of the powers of the board of directors is required to include at least one external
director and the audit committee is required to include all of the external directors.

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An  external  director  is  entitled  to  compensation  and  reimbursement  of  expenses  in  accordance  with  regulations
promulgated under the Israeli Companies Law and is otherwise prohibited from receiving any other compensation, directly
or  indirectly,  in  connection  with  serving  as  a  director  except  for  certain  exculpation,  indemnification  and  insurance
provided by the company.

Committees

Israeli Companies Law Requirements

Our board of directors has established three standing committees, the audit committee, the compensation committee, and
the investment committee.

Audit Committee

Under the Israeli Companies Law, the board of directors of a public company must appoint an audit committee. Except in
the  case  of  companies  listed  on  foreign  stock  exchanges,  including  the  Nasdaq  Stock  Market,  which  have  adopted  the
corporate governance exceptions set forth in the Regulation, such as us, as described under “- Independent and External
Directors – Israeli Companies Law Requirements”, who are exempt from the audit committee composition requirements
under the Companies Law, an audit committee of a public company under the Israeli Companies Law must be comprised of
at least three directors including all of the external directors.

In addition, the Israeli Companies Law provides that the majority of the members of the audit committee, as well as the
majority of members present at audit committee meetings, must be “independent” (as such term is defined below) and the
chairman of the audit committee must be an external director. In addition, the following are disqualified from serving as
members of the audit committee: the chairman of the board of directors, the controlling shareholder and her or his relatives,
any  director  employed  by  the  company  or  by  its  controlling  shareholder  or  by  an  entity  controlled  by  the  controlling
shareholder,  a  director  who  regularly  provides  services  to  the  company  or  to  its  controlling  shareholder  or  to  an  entity
controlled by the controlling shareholder, and any director who derives most of its income from the controlling shareholder.
Any  persons  not  qualified  from  serving  as  a  member  of  the  audit  committee  may  not  be  present  at  the  audit  committee
meetings during the discussion and at the time decisions are made, unless the chairman of the audit committee determines
that the presence of such person is required to present a matter to the meeting or if such person qualifies under an available
exemption in the Israeli Companies Law.

An “independent director” is defined as an external director or a director who meets the following conditions: (i) satisfies
certain conditions for appointment as an external director (as described above) and the audit committee has determined that
such conditions have been met and (ii) has not served as a director of the company for more than nine consecutive years,
with any interruption of up to two years in service not being deemed a disruption in the continuity of such service.

The  role  of  the  audit  committee  under  the  Israel  Companies  Law  is  to  examine  suspected  flaws  in  our  business
management, in consultation with the internal auditor or our independent accountants and suggest an appropriate course of
action in order to correct such flaws. In addition, the approval of the audit committee is required to effect specified actions
and related party transactions.

Additional functions to be performed by the audit committee include, among others, the following:

● the  determination  whether  certain  related  party  actions  and  transactions  are  “material”  or  “extraordinary”  for

purposes of the requisite approval procedures;

● to determine whether to approve actions and transactions that require audit committee approval under the Israel

Companies Law;

● to assess the scope of work and compensation of the company’s independent accountant;
● to  assess  the  company’s  internal  audit  system  and  the  performance  of  its  internal  auditor  and  if  the  necessary

resources have been made available to the internal auditor considering the company’s needs and size; and

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● to  determine  arrangements  for  handling  complaints  of  employees  in  relation  to  suspected  flaws  in  the  business

management of the company and the protection of the rights of such employees.

Our  audit  committee  also  serves  as  our  financial  statements  committee.  The  members  of  our  audit  committee  are  Alla
Felder (chairperson), Ofer Tsimchi and Eric Swenden.

An  amendment  to  the  Israeli  Companies  Law  allows  a  company  whose  audit  committee’s  composition  meets  the
requirements  set  for  the  composition  of  a  compensation  committee  (as  further  detailed  below)  to  have  one  committee
acting as both audit and compensation committees. As of the date of this Annual Report, we have not elected to have one
committee acting as both the audit and the compensation committees.

Compensation Committee

According  to  the  Israeli  Companies  Law,  the  board  of  directors  of  a  public  company  must  establish  a  compensation
committee. Except in the case of companies listed on foreign stock exchanges, including the Nasdaq Stock Market, which
have  adopted  the  corporate  governance  exceptions  set  forth  in  the  Regulation,  such  as  us,  as  described  under  “-
Independent  and  External  Directors  –  Israeli  Companies  Law  Requirements”,  who  are  exempt  from  the  compensation
committee composition requirements under the Companies Law, the Israeli Companies Law requires that the compensation
committee must consist of at least three directors and include all of the external directors who must constitute a majority of
its members. The remaining members must be qualified to serve on the audit committee pursuant to the Israeli Companies
Law requirements described above. The compensation committee chairman must be an external director and any persons
not qualified from serving as a member of the compensation committee may not be present at the compensation committee
meetings  during  the  discussion  and  at  the  time  decisions  are  made,  unless  the  chairman  of  the  compensation  committee
determines that the presence of such person is required to present a matter to the meeting or if such person qualifies under
an available exemption in the Israeli Companies Law.

Our compensation committee, which consists of Ofer Tsimchi (chairman), Dr. Kenneth Reed and Alla Felder, administers
issues  relating  to  our  global  compensation  plan  with  respect  to  our  employees,  directors,  and  consultants.  Our
compensation  committee  is  responsible  for  making  recommendations  to  the  board  of  directors  regarding  the  issuance  of
share  options  and  compensation  terms  for  our  directors  and  officers  and  for  determining  salaries  and  incentive
compensation for our executive officers and incentive compensation for our other employees and consultants. Each of the
members of the compensation committee is “independent” as such term is defined in the Nasdaq Listing Rules.

Investment Committee

Our investment committee, which consists of Eric Swenden (chairman), Alla Felder and Ofer Tsimchi, assists the board in
fulfilling  its  responsibilities  with  respect  to  our  financial  and  investment  strategies  and  policies,  including  determining
policies and guidelines on these matters and monitoring implementation. It is also authorized to approve certain financial
transactions and review risk factors associated with management of our finances and the mitigation of such risks, as well as
financial controls and reporting and various other finance-related matters.

Nasdaq Stock Market Requirements

Under the Nasdaq Listing Rules, we are required to maintain an audit committee consisting of at least three members, all of
whom  are  independent  and  are  financially  literate  and  one  of  whom  has  accounting  or  related  financial  management
expertise.

The  independence  requirements  of  Rule  10A-3  of  the  Exchange  Act  implement  two  basic  criteria  for  determining
independence:

● audit  committee  members  are  barred  from  accepting  directly  or  indirectly  any  consulting,  advisory  or  other
compensatory fee from the issuer or an affiliate of the issuer, other than in the member’s capacity as a member of
the board of directors and any board committee; and

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● audit committee members may not be an “affiliated person” of the issuer or any subsidiary of the issuer apart from

her or his capacity as a member of the board of directors and any board committee.

The SEC has defined “affiliate” for non-investment companies as “a person that directly, or indirectly through one or more
intermediaries, controls, or is controlled by, or is under common control with, the person specified.” The term “control” is
intended  to  be  consistent  with  the  other  definitions  of  this  term  under  the  Exchange  Act,  as  “the  possession,  direct  or
indirect,  of  the  power  to  direct  or  cause  the  direction  of  the  management  and  policies  of  a  person,  whether  through  the
ownership  of  voting  securities,  by  contract,  or  otherwise.”  A  safe  harbor  has  been  adopted  by  the  SEC,  under  which  a
person who is not an executive officer or 10% shareholder of the issuer would be deemed not to have control of the issuer.

In  accordance  with  the  Sarbanes-Oxley  Act  of  2002  and  the  Nasdaq  Listing  Rules,  the  audit  committee  is  directly
responsible  for  the  appointment,  compensation,  and  performance  of  our  independent  auditors.  In  addition,  the  audit
committee is responsible for assisting the board of directors in reviewing our annual financial statements, the adequacy of
our  internal  control  and  our  compliance  with  legal  and  regulatory  requirements.  The  audit  committee  also  oversees  our
major  financial  risk  exposures  and  policies  for  managing  such  potential  risks,  discusses  with  management  and  our
independent auditor significant risks or exposure and assesses the steps management has taken to minimize such risk.

As  noted  above,  the  members  of  our  audit  committee  include  Alla  Felder,  Ofer  Tsimchi  and  Eric  Swenden,  with
Ms. Felder serving as chairperson. All members of our audit committee meet the requirements for financial literacy under
the  Nasdaq  Listing  Rules.  Our  board  of  directors  has  determined  that  each  of  Ms.  Alla  Felder,  Mr.  Ofer  Tsimchi  and
Mr.  Eric  Swenden  is  an  audit  committee  financial  expert  as  defined  by  the  SEC  rules  and  all  members  of  the  audit
committee  have  the  requisite  financial  experience  as  defined  by  the  Nasdaq  Listing  Rules.  Each  of  the  members  of  the
audit committee is “independent” as such term is defined in Rule 10A-3(b)(1) under the Exchange Act

Corporate Governance Practices

Internal Auditor

Under the Israeli Companies Law, the board of directors must appoint an internal auditor proposed by the audit committee.
The role of the internal auditor is, among others, to examine whether our actions comply with the law and orderly business
procedure. Under the Israeli Companies Law, the internal auditor may not be an interested party, an officer or a director, a
relative  of  an  interested  party,  or  a  relative  of  an  officer  or  a  director,  nor  may  the  internal  auditor  be  our  independent
accountant  or  its  representative.  In  January  2018,  Ms.  Sharon  Cohen,  Lead  Engagement  Partner,  Head  of  LS  &  HC
Industry at Deloitte Israel, was elected to serve as our internal auditor.

Duties of Directors and Officers and Approval of Specified Related Party Transactions under the Israeli Companies
Law

Fiduciary Duties of Officers

The  Israeli  Companies  Law  imposes  a  duty  of  care  and  a  duty  of  loyalty  on  all  directors  and  officers  of  a  company,
including directors and executive officers. The duty of care requires a director or an officer to act with the level of care,
according to which a reasonable director or officer in the same position would have acted under the same circumstances.

The duty of care includes a duty to use reasonable means to obtain:

● information on the appropriateness of a given action brought for the directors’ or officer’s approval or performed

by such person by virtue of such person’s position; and

● all other important information pertaining to the previous actions.

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The duty of loyalty requires a director or an officer to act in good faith and for the benefit of the company and includes a
duty to:

● refrain  from  any  action  involving  a  conflict  of  interest  between  the  performance  of  the  director’s  or  officer’s

duties in the company and such person’s personal affairs;

● refrain from any activity that is competitive with the company’s business;
● refrain from usurping any business opportunity of the company to receive a personal gain for the director, officer

or others; and

● disclose  to  the  company  any  information  or  documents  relating  to  a  company’s  affairs  which  the  director  or

officer has received due to such person’s position as a director or an officer.

Under the Israeli Companies Law, subject to certain exceptions, directors’ compensation arrangements require the approval
of the compensation committee, the board of directors and the shareholders.

The Israeli Companies Law requires that a director or an officer of a company promptly and, in any event, not later than the
first board meeting at which the transaction is discussed, disclose any personal interest that he may have, and all related
material facts or document known to such person, in connection with any existing or proposed transaction by the company.
A personal interest of a director or an officer (which includes a personal interest of the director’s or officer’s relative) is in
a  company  in  which  the  director  or  officer  or  the  director’s  or  officer’s  relative  is:  (i)  a  shareholder  which  holds  5%  or
more of a company’s share capital or its voting rights, (ii) a director or a general manager, or (iii) in which the director or
officer  has  the  right  to  appoint  at  least  one  director  or  the  general  manager.  A  personal  interest  also  includes  a  personal
interest of a person who votes according to a proxy of another person, even if the other person has no personal interest, and
a personal interest of a person who gave a proxy to another person to vote on his behalf – in each case, regardless whether
discretion with respect to how to vote lies with the person voting or not. In the case of an extraordinary transaction, the
director’s or the officer’s duty to disclose also applies to a personal interest of the director or officer’s relative.

Under the Israeli Companies Law, an extraordinary transaction is a transaction:

● other than in the ordinary course of business;
● other than on market terms; or
● that is likely to have a material impact on the company’s profitability, assets or liabilities.

Under the Israeli Companies Law, once a director or an officer complies with the above disclosure requirement, the board
of  directors  may  approve  an  ordinary  transaction  between  the  company  and  a  director  or  an  officer,  or  a  third  party  in
which a director or an officer has a personal interest, unless the articles of association provide otherwise. A transaction that
does not benefit the company’s interest cannot be approved. Subject to certain exceptions, the compensation committee and
the board of directors must approve the conditions and term of office of an officer (who is not a director).

If the transaction is an extraordinary transaction, both the audit committee and the board of directors, in that order, must
approve the transaction. Under specific circumstances, shareholder approval may also be required. Whoever has a personal
interest in a matter, which is considered at a meeting of the board of directors or the audit committee, may not be present at
this  meeting  or  vote  on  this  matter.  However,  if  the  chairman  of  the  board  of  directors  or  the  chairman  of  the  audit
committee  has  determined  that  the  presence  of  such  person  is  required  to  present  a  matter  at  the  meeting;  such  officer
holder  may  be  present  at  the  meeting.  Notwithstanding  the  foregoing,  if  the  majority  of  the  directors  have  a  personal
interest in a matter, a director who has the personal interest in this matter may be present at this meeting or vote on this
matter, but the board of directors’ decision requires the shareholder approval.

Controlling Shareholder Transactions and Actions

Under  the  Israeli  Companies  Law,  the  disclosure  requirements  which  apply  to  a  director  or  an  officer  also  apply  to  a
controlling shareholder of a public company and to a person who would become a controlling shareholder as a result of a
private placement. A controlling shareholder includes a person who has the ability to direct the activities of a company,
other than if this power derives solely from his/her position on the board of directors or any other position with the

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company. In addition, for such purposes, a controlling shareholder includes a shareholder that holds 25% or more of the
voting  rights  in  a  public  company  if  no  other  shareholder  owns  more  than  50%  of  the  voting  rights  in  the  company.
Extraordinary  transactions  with  a  controlling  shareholder  or  in  which  a  controlling  shareholder  has  a  personal  interest,
including a private placement in which a controlling shareholder has a personal interest; and the terms of engagement of
the company, directly or indirectly, with a controlling shareholder or his or her relative (including through a corporation
controlled by a controlling shareholder), regarding the company’s receipt of services from the controlling shareholder, and
if such controlling shareholder is also a director or an officer of the company or an employee, regarding his or her terms of
office  and  employment,  require  the  approval  of  the  audit  committee,  the  board  of  directors  and  the  shareholders  of  the
company, in that order. The shareholders’ approval must include either:

● a majority of the shareholders who have no personal interest in the transaction and who are participating in the

voting, in person, by proxy or by written ballot, at the meeting (votes abstaining not being taken into account); or

● the total number of shares voted against the proposal by shareholders without a personal interest does not exceed

2% of the aggregate voting rights in the Company.

In  addition,  any  such  transaction  whose  term  is  more  than  three  years  requires  the  above-mentioned  approval  every
three years, unless, with respect to transactions not involving the receipt of services or compensation, the audit committee
approves a longer term as reasonable under the circumstances.

However, under regulations, promulgated pursuant to the Israeli Companies Law, certain transactions between a company
and its controlling shareholders, or the controlling shareholder’s relative, do not require shareholder approval.

For  information  concerning  the  direct  and  indirect  personal  interests  of  certain  of  our  directors  or  officers  and  principal
shareholders in certain transactions with us, see “Item 7. Major Shareholders – B. Related Party Transactions.”

The  Israeli  Companies  Law  requires  that  every  shareholder  that  participates,  either  by  proxy  or  in  person,  in  a  vote
regarding a transaction with a controlling shareholder indicate whether or not that shareholder has a personal interest in the
vote in question, the failure of which results in the invalidation of that shareholder’s vote.

The  Israeli  Companies  Law  further  provides  that  an  acquisition  of  shares  or  voting  rights  in  a  public  company  must  be
made by means of a tender offer if as a result of the acquisition the purchaser would become a holder of 45% of the voting
rights of the company, unless there is a holder of more than 45% of the voting rights of the company or would become a
holder of 25% of the voting rights unless there is another person holding 25% of the voting rights. This restriction does not
apply to:

● an  acquisition  of  shares  in  a  private  placement,  if  the  acquisition  had  been  approved  in  a  shareholders  meeting

under certain circumstances;

● an acquisition of shares from a holder of at least 25% of the voting rights, as a result of which a person would

become a holder of at least 25% of the voting rights; and

● an acquisition of shares from a holder of more than 45% of the voting rights, as a result of which the acquirer

would become a holder of more than 45% of the voting rights in the company.

The  Israeli  Companies  Law  further  provides  that  a  shareholder  has  a  duty  to  act  in  good  faith  toward  the  company  and
other shareholders when exercising his rights and duties and must refrain from oppressing other shareholders, including in
connection with the voting at a shareholders’ meeting on:

● any amendment to the articles of association;
● an increase in the company’s authorized share capital;
● a merger; or
● approval of certain transactions with control persons and other related parties, which require shareholder approval.

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In addition, any controlling shareholder, any shareholder who knows that it possesses power to determine the outcome of a
shareholder vote and any shareholder who, pursuant to the provisions of a company’s articles of association, has the power
to appoint or prevent the appointment of a director or an officer in the company, or has any other power over the company,
is under a duty to act with fairness toward the company. Under the Israeli Companies Law, the laws that apply to a breach
of a contract will generally also apply to a breach of the duty of fairness.

Exemption, Insurance, and Indemnification of Directors and Officers

Exemption of Officers and Directors

Under the Israeli Companies Law, a company may not exempt an officer or director from liability with respect to a breach
of his duty of loyalty, but may exempt in advance an officer or director from liability to the company, in whole or in part,
with respect to a breach of his duty of care, except in connection with a prohibited distribution made by the company, if so
provided in its articles of association. Our articles of association provide for this exemption from liability for our directors
and officers.

Directors’ and Officers’ Insurance

The Israeli Companies Law and our articles of association provide that, subject to the provisions of the Israeli Companies
Law,  we  may  obtain  insurance  for  our  directors  and  officers  for  any  liability  stemming  from  any  act  performed  by  an
officer or director in his capacity as an officer or director, as the case may be with respect to any of the following:

● a breach of such officer’s or director’s duty of care to us or to another person;
● a breach of such officer’s or director’s duty of loyalty to us, provided that such officer or director acted in good

faith and had reasonable cause to assume that his act would not prejudice our interests;

● a financial liability imposed upon such officer or director in favor of another person;
● financial  liability  imposed  on  the  officer  or  director  for  payment  to  persons  or  entities  harmed  as  a  result  of
violations  in  administrative  proceedings  as  described  in  Section  52(54)(a)(1)(a)  of  the  Israeli  Securities  Law
(“Party Harmed by the Breach”);

● expenses incurred by such officer or director in connection with an administrative proceeding conducted in this

matter, including reasonable litigation expenses, including legal fees; or

● a breach of any duty or any other obligation, to the extent insurance may be permitted by law.

Pursuant  to  the  Compensation  Policy,  we  may  obtain  a  directors’  and  officers’  liability  insurance  policy,  which  would
apply to our or our subsidiaries’ directors and officers, as they may be, from time to time, subject to the following terms
and  conditions:  (a)  the  total  insurance  coverage  under  the  insurance  policy  may  not  exceed  $100  million;  and  (b)  the
purchase  of  such  policy  must  be  approved  by  the  Compensation  Committee  (and,  if  required  by  law,  by  the  board  of
directors) which shall determine that such policy reflects the current market conditions and that it does not materially affect
the  Company's  profitability,  assets  or  liabilities.  In  addition,  pursuant  to  our  Compensation  Policy,  should  we  sell  our
operations (in whole or in part) or in case of a merger, spin-off or any other significant business combination involving us
or part or all of our assets, we may obtain a director’s and officers’ liability insurance policy (run-off) for our directors and
officers  in  office  with  regard  to  the  relevant  operations,  subject  to  the  following  terms  and  conditions:  (a)  the  insurance
term may not exceed seven years; (b) the coverage amount may not exceed $100 million. ; and (c) the purchase of such
policy must be approved by the Compensation Committee (and, if required by law, by the board of directors) which shall
determine  that  such  policy  reflects  the  current  market  conditions  and  that  it  does  not  materially  affect  the  Company's
profitability,  assets  or  liabilities.  The  Compensation  Policy  is  in  effect  for  three  years  from  the  2019  annual  general
meeting.

Pursuant to the foregoing approvals, we carry directors’ and officers’ liability insurance. This insurance is renewed on an
annual basis.

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Indemnification of Officers and Directors

The  Israeli  Companies  Law  provides  that  a  company  may  indemnify  an  officer  or  director  for  payments  or  expenses
associated with acts performed in his capacity as an officer or director of the company, provided the company’s articles of
association include the following provisions with respect to indemnification:

● a  provision  authorizing  the  company  to  indemnify  an  officer  or  director  for  future  events  with  respect  to  a
monetary liability imposed on him in favor of another person pursuant to a judgment (including a judgment given
in a settlement or an arbitrator’s award approved by the court), so long as such indemnification is limited to types
of  events  which,  in  the  board  of  directors’  opinion,  are  foreseeable  at  the  time  of  granting  the  indemnity
undertaking given the company’s actual business, and in such amount or standard as the board of directors deems
reasonable  under  the  circumstances.  Such  undertaking  must  specify  the  events  that,  in  the  board  of  directors’
opinion, are foreseeable in view of the company’s actual business at the time of the undertaking and the amount or
the standards that the board of directors deemed reasonable at the time;

● a  provision  authorizing  the  company  to  indemnify  an  officer  or  director  for  future  events  with  respect  to
reasonable litigation expenses, including counsel fees, incurred by an officer or director in which he is ordered to
pay by a court, in proceedings that the company institutes against him or instituted on behalf of the company or by
another person, or in a criminal charge of which he was acquitted, or a criminal charge in which he was convicted
of a criminal offense that does not require proof of criminal intent;

● a  provision  authorizing  the  company  to  indemnify  an  officer  or  director  for  future  events  with  respect  to
reasonable litigation fees, including attorney’s fees, incurred by an officer or director due to an investigation or
proceeding filed against him by an authority that is authorized to conduct such investigation or proceeding, and
that resulted without filing an indictment against him and without imposing on him financial obligation in lieu of
a  criminal  proceeding,  or  that  resulted  without  filing  an  indictment  against  him  but  with  imposing  on  him  a
financial obligation as an alternative to a criminal proceeding in respect of an offense that does not require the
proof of criminal intent or in connection with a monetary sanction;

● a provision authorizing the company to indemnify an officer or director for future events with respect to a Party

Harmed by the Breach;

● a provision authorizing the company to indemnify an officer or director for future events with respect to expenses
incurred  by  such  officer  or  director  in  connection  with  an  administrative  proceeding,  including  reasonable
litigation expenses, including legal fees; and

● a provision authorizing the company to indemnify an officer or director retroactively.

Limitations on Insurance, Exemption and Indemnification

The Israeli Companies Law and our articles of association provide that a company may not exempt or indemnify a director
or an officer nor enter into an insurance contract, which would provide coverage for any monetary liability incurred as a
result of any of the following:

● a  breach  by  the  officer  or  director  of  his  duty  of  loyalty,  except  for  insurance  and  indemnification  where  the
officer or director acted in good faith and had a reasonable basis to believe that the act would not prejudice the
company;

● a breach by the officer or director of his duty of care if the breach was done intentionally or recklessly, except if

the breach was solely as a result of negligence;

● any act or omission done with the intent to derive an illegal personal benefit; or
● any fine, civil fine, monetary sanctions, or forfeit imposed on the officer or director.

In addition, under the Israeli Companies Law, exemption of, indemnification of, and procurement of insurance coverage
for,  our  directors  and  officers  must  be  approved  by  our  audit  committee  and  board  of  directors  and,  in  specified
circumstances, by our shareholders.

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Letters of Indemnification

We  may  provide  a  commitment  to  indemnify  in  advance  any  director  or  officer  of  ours  in  the  course  of  such  person’s
position as our director or officer, all subject to the letter of indemnification, as approved by our shareholders from time to
time and in accordance with our articles of association. We may provide retroactive indemnification to any officer to the
extent  allowed  by  the  Israeli  Companies  Law.  As  approved  by  our  shareholders  on  July  18,  2013,  the  amount  of  the
advance indemnity is limited to the higher of 25% of our then shareholders’ equity, per our most recent annual financial
statements, or $5 million. In March 2021, our compensation committee and board of directors approved an amendment to
the letters of indemnification with our directors and officers to provide for an increase in the limit on the amount of the
advance indemnity to $10 million. This amendment is subject to approval of our shareholders.

As part of the indemnification letters, we exempted our directors and officers, in advance, to the extent permitted by law,
from  any  liability  for  any  damage  incurred  by  them,  either  directly  or  indirectly,  due  to  the  breach  of  an  officer’s  or
director’s duty of care vis-à-vis us, within his acts in his capacity as an officer or director. The letter provides that so long
as not permitted by law, we do not exempt an officer or director in advance from his liability to us for a breach of the duty
of  care  upon  distribution,  to  the  extent  applicable  to  the  officer  or  director,  if  any.  The  letter  also  exempts  an  officer  or
director from any liability for any damage incurred by him, either directly or indirectly, due to the breach of the officer or
director’s duty of care vis-à-vis us, by his acts in his capacity as an officer or director prior to the letter of exemption and
indemnification becoming effective.

D.          Employees

As of December 31, 2020, we had 182 employees, of which 17 provide services in Israel and 165 in the U.S. In addition,
we also receive services from 11 consultants, of which 5 are in the U.S., 3 in Canada and 3 in Israel.

As of December 31,

2018

2019

2020

Company

Company

Company

Management and administration
Research and development
Commercial operations

Employees  Consultants Employees Consultants
—
12
—

13
2
128

12
2
61

—
16
—

Employees Consultants
—
11
—

15
2
165

While none of our employees are party to a collective bargaining agreement, certain provisions of the collective bargaining
agreements  between  the  Histadrut  (General  Federation  of  Labor  in  Israel)  and  the  Coordination  Bureau  of  Economic
Organizations (including the Industrialists’ Associations) are applicable to our employees by order of the Israel Ministry of
Labor.  These  provisions  primarily  concern  the  length  of  the  workday,  minimum  daily  wages  for  professional  workers,
pension  fund  benefits  for  all  employees,  insurance  for  work-related  accidents,  procedures  for  dismissing  employees,
determination  of  severance  pay  and  other  conditions  of  employment.  We  generally  provide  our  employees  with  benefits
and working conditions beyond the required minimums.

We have never experienced any employment-related work stoppages and believe our relationship with our employees is
good.

E.          Share Ownership

The  following  table  sets  forth  information  regarding  the  beneficial  ownership  of  our  outstanding  Ordinary  Shares  as  of
March 17, 2021, of each of our directors and executive officers individually and as a group based on information provided
to  us  by  our  directors  and  executive  officers.  The  information  in  this  table  is  based  on  466,673,384  Ordinary  Shares
outstanding  as  of  such  date.  The  number  of  Ordinary  Shares  beneficially  owned  by  a  person  includes  Ordinary  Shares
subject  to  options  held  by  that  person  that  were  currently  exercisable  at,  or  exercisable  within  60  days  of  March  17,
2021. The Ordinary Shares issuable under these options are treated as if they were outstanding for purposes of computing
the percentage ownership of the person holding these options but not the percentage ownership of any other person. None

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of  the  holders  of  the  Ordinary  Shares  listed  in  this  table  have  voting  rights  different  from  other  holders  of  the  Ordinary
Shares.

Directors
Dr. Kenneth Reed (1)
Dr. Shmuel Cabilly (2)
Eric Swenden (3)
Ofer Tsimchi (4)
Alessandro Della Chà
Alla Felder (5)
Executive officers
Dror Ben-Asher (6)
Reza Fathi, Ph.D. (7)
Adi Frish (8)
Gilead Raday (9)
Guy Goldberg (10)
Micha Ben Chorin (11)
Rick D. Scruggs (12)
June Almenoff (13)
All directors and executive officers as a group (14 persons)

Number of

Shares

Beneficially

Percent of

Held

Class

7,622,020
4,624,178
1,549,340
710,000
680,000
240,000

7,968,010
2,620,000
2,405,000
2,195,000
2,125,000
1,775,000
1,595,000
278,120
36,386,668

1.63 %
*
*
*
*
* 

1.69 %
*
*
*
*
*
*
*
7.48 %

Less than 1.0%

*
(1) Includes  options  to  purchase  580,000  Ordinary  Shares  exercisable  within  60  days  of  March  17,  2021.  The  exercise
price  of  these  options  ranges  between  $0.49  and  $1.48  per  share  and  the  options  expire  between  2023  and  2030.
Number of shares beneficially held also includes shares held by family members.

(2) Includes  options  to  purchase  490,000  Ordinary  Shares  exercisable  within  60  days  of  March  17,  2021.  The  exercise

price of these options ranges between $0.49 and $1.48 per share and the options expire between 2023 and 2030.

(3) Includes  options  to  purchase  486,250  Ordinary  Shares  exercisable  within  60  days  of  March  17,  2021.  The  exercise

price of these options ranges between $0.49 and $1.48 per share and the options expire between 2023 and 2030.

(4) Includes  options  to  purchase  710,000  Ordinary  Shares  exercisable  within  60  days  of  March  17,  2021.  The  exercise

price of these options ranges between $0.49 and $1.58 per share and the options expire between 2021 and 2030.

(5) Includes  options  to  purchase  240,000  Ordinary  Shares  exercisable  within  60  days  of  March  17,  2021.  The  exercise

price of these options ranges between $0.49 and $0.92 per share and the options expire between 2029 and 2030.

(6) Includes options to purchase 4,700,000 Ordinary Shares exercisable within 60 days of March 17, 2021. The exercise

price of these options ranges between $0.49 and $1.48 per share and the options expire between 2022 and 2030.

(7) Includes options to purchase 2,350,000 Ordinary Shares exercisable within 60 days of March 17, 2021. The exercise
price of these options ranges between $0.49 and $1.56 per share, and the options expire between 2022 and 2030.
(8) Includes options to purchase 2,225,000 Ordinary Shares exercisable within 60 days of March 17, 2021. The exercise

price of these options ranges between $0.49 and $1.56 per share and the options expire between 2022 and 2030.

(9) Includes options to purchase 2,195,000 Ordinary Shares exercisable within 60 days of March 17, 2021. The exercise

price of these options ranges between $0.49 and $1.56 per share and the options expire between 2022 and 2030.

(10) Includes options to purchase 2,125,000 Ordinary Shares exercisable within 60 days of March 17, 2021. The exercise
price of these options ranges between $0.49 and $1.56 per share, and the options expire between 2022 and 2030.
(11) Includes options to purchase 1,775,000 Ordinary Shares exercisable within 60 days of March 17, 2021. The exercise

price of these options ranges between $0.49 and $1.41 per share and the options expire between 2023 and 2030.

(12) Includes options to purchase 1,445,000 Ordinary Shares exercisable within 60 days of March 17, 2021. The exercise

price of these options ranges between $0.68 and $1.28 per share and the options expire between 2023 and 2030.

(13) Includes  options  to  purchase  270,620  Ordinary  Shares  exercisable  within  60  days  of  March  17,  2021.  The  exercise

price of these options ranges between $0.80 and $1.41 per share and the options expire between 2023 and 2029.

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Award Plans

Amended and Restated Award Plan

Our 2010 Amended and Restated Award Plan (2010) (“Award Plan”) provides for the granting of Ordinary Shares, ADSs,
stock  options  under  various  tax  regimes  in  Israel  and  the  U.S.,  restricted  shares,  and  other  share-based  awards  to  our
directors,  officers,  employees,  consultants  and  service  providers  and  individuals  who  are  their  employees,  and  to  the
directors, officers, employees, consultants and service providers of our subsidiaries and affiliates. The Award Plan provides
for awards to be issued at the determination of our board of directors in accordance with applicable laws. As of March 17,
2021, there were 49,306,180 Ordinary Shares issuable upon the exercise of outstanding awards under the Award Plan and
16,438,747  Ordinary  Shares  available  for  future  issuance  under  the  Award  Plan.  Our  Award  Plan  provides  that  the
maximum number of Ordinary Shares that may be issued under the Award Plan will automatically be increased on January
1 of each calendar year such that immediately following such increase the maximum number of Ordinary Shares that may
be issued under the Award Plan will be equal to fifteen percent (15%) of the number of outstanding Ordinary Shares on a
fully-diluted basis on December 31 of the immediately preceding calendar year.

Administration of Our Amended and Restated Award Plan

Our Award Plan is administered by our compensation committee regarding the granting of awards and the terms of awards
grants,  including  the  exercise  price,  method  of  payment,  vesting  schedule,  acceleration  of  vesting  and  the  other  matters
necessary  in  the  administration  of  these  plans.  Options  granted  under  the  Award  Plan  to  eligible  Israeli  employees,
directors and officers are granted under Section 102 of the Israel Income Tax Ordinance pursuant to which the options or
the Ordinary Shares issued upon their exercise must be allocated or issued to a trustee and be held in trust for two years
from  the  date  upon  which  such  options  were  granted  in  order  to  benefit  from  the  provisions  of  Section  102.  Under
Section 102, any tax payable by an employee from the grant or exercise of the options is deferred until the transfer of the
options or Ordinary Shares by the trustee to the employee or upon the sale of the options or Ordinary Shares, and gains
may  qualify  to  be  taxed  as  capital  gains  at  a  rate  equal  to  25%,  subject  to  compliance  with  specified  conditions.  See
“Item 10. Additional Information – E. Taxation – Israeli Tax Considerations.”

Options granted under the Award Plan as amended generally vest over a period of 4 years and expire ten (10) years after
the grant date. The Award Plan, however, permits options to have a term of up to 10 years. If we terminate a grantee for
cause (as such term is defined in the Award Plan) the right to exercise all the options granted to the grantee, the grantee’s
vested and unvested options will expire immediately, on the earlier of:

● termination of the engagement; or
● the date of the notice of the termination of the engagement.

Upon termination of employment for any other reason, other than in the event of death, disability, retirement after the age
of 60, a merger or other change in control approved by the board of directors, or for cause, all unvested options will expire
and all vested options will generally be exercisable for 90 days following termination, or such other period as determined
by the plan administrator, subject to the terms of the Award Plan and the governing option agreement.

Upon termination in the event of a merger or other change in control approved by the board of directors, the grantee will be
entitled at the time of termination to full acceleration of all the options granted prior to the event.

Under our Award Plan, as amended, in the event any person, entity or group that was not an interested party at the time of
our initial public offering on the TASE becoming a controlling shareholder, all options granted by us under the plan will be
accelerated,  so  that  the  grantee  will  be  entitled  to  exercise  all  of  those  options.  A  “controlling  shareholder”  in  this
paragraph is a controlling shareholder, as defined in the Israel Securities Law, 1968. An “interested party” is defined in the
Securities Law and includes, among others:

● a holder of 5% or more of the outstanding shares or voting rights of an entity;
● a person entitled to appoint one or more of the directors or chief executive officer of an entity;
● a director of an entity or its chief executive officer;

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● an entity, in which an individual referred to above holds 25% or more of its outstanding shares or voting rights, or

is entitled to appoint 25% or more of its directors; or
● a person who initiated the establishment of the entity.

Upon  termination  of  employment  due  to  death  or  disability,  or  retirement  after  the  age  of  60,  subject  to  the  board  of
directors’ approval, all the vested options at the time of termination will be exercisable for 24 months, or such other period
as determined by the plan administrator, subject to the terms of the Award Plan and the governing option agreement.

ITEM 7.         MAJOR SHAREHOLDERS AND RELATED PARTY TRANSACTIONS

A.

Major Shareholders

The following table sets forth certain information regarding the beneficial ownership of our outstanding Ordinary Shares as
of March 17, 2021, by each person or entity known to beneficially own 5.0% or more of our outstanding Ordinary Shares.
The information with respect to beneficial ownership of the Ordinary Shares is given based on information reported in such
shareholder’s  Schedule  13G,  and  if  no  Schedule  13G  was  filed,  based  on  the  information  provided  to  us  by  the
shareholders.

The information in this table is based on 466,673,384 Ordinary Shares outstanding (equal to 46,667,338 ADSs) as of such
date. In determining the number of Ordinary Shares beneficially owned by a person, we include any shares as to which the
person has sole or shared voting power or investment power, as well as any Ordinary Shares subject to options or warrants
held  by  that  person  that  were  currently  exercisable  at,  or  exercisable  within  60  days  of  March  17,  2021.  The  Ordinary
Shares  issuable  under  these  options  and  warrants  are  treated  as  if  they  were  outstanding  for  purposes  of  computing
the percentage ownership of the person holding these options and warrants but not the percentage ownership of any other
person. None of the holders of the Ordinary Shares listed in this table have voting rights different from other holders of
Ordinary Shares.

Cosmo Pharmaceuticals N.V. (1)
First Investments Holding Ltd. (2)
Ibex Israel Fund LLLP (3)

Number of
Shares
Beneficially
Held
69,000,010
39,285,710
24,690,370

Percent of
Class
14.79 %
8.42 
5.29 

(1) The address of Cosmo Pharmaceuticals N.V. is Riverside II, Sir John Rogerson’s Quay, Dublin, Ireland.

Cosmo  Technologies  Ltd.  a  wholly-owned  subsidiary  of  Cosmo  Pharmaceuticals  N.V.,  is  the  direct  holder  of
17,142,860 of the Ordinary Shares listed in the table.

(2) Mr.  Vasile  Timis  may  be  deemed  the  beneficial  owner  of  the  shares  held  by  First  Investments  Holdings  Ltd.  The
address  of  First  Investments  Holding  Ltd.  is  2nd  Floor,  Strathvale  House,  90  North  Church  Street,  P.O.  Box  1103,
Cayman Islands.

(3) Ibex Investors LLC (the “Investment Manager”) is the investment manager of Ibex Israel Fund LLLP (the “Fund”).
Ibex Investment Holdings LLC (“IM Holdings”) is the sole member of the Investment Manager. Ibex GP LLC (the
“General Partner”) is the general partner of the Fund. Ibex Investment Holdings II LLC (“GP Holdings”) is the sole
member of the General Partner. Justin B. Borus is the manager of the Investment Manager, IM Holdings, the General
Partner  and  GP  Holdings.  Justin  B.  Borus,  the  Investment  Manager,  IM  Holdings,  the  General  Partner  and  GP
Holdings  may  be  deemed  to  beneficially  own  the  Ordinary  Shares  directly  beneficially  owned  by  the  Fund.  The
address of Ibex Israel Fund LLLP is 260 N. Josephine, Suite 300., Denver, CO 80206.

On March 17, 2021, 13,297,609 ADSs (equivalent to 132,976,090 Ordinary Shares, or approximately 28.49% of our total
issued  and  outstanding  Ordinary  Shares),  were  held  of  record  by  three  record  holders,  of  which  one  holder  had  a  U.S.
address. As of March 17, 2021, there was one shareholder of record of our Ordinary Shares who was located in Israel. The
number of record holders is not at all representative of the number of beneficial holders of our ADSs or Ordinary Shares
because many of the ADSs and Ordinary Shares are held by brokers or other nominees.

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On October 17, 2019, we entered into a strategic collaboration with Cosmo, which includes an exclusive license agreement
for the U.S. rights to Aemcolo® and a simultaneous private investment by Cosmo of $36.3 million in the Company. Cosmo
was issued an aggregate of 6,900,001 ADSs (represented by 69,000,010 Ordinary Shares) in connection with the license
agreement  and  private  investment.  See  “Item  4.  Information  on  the  Company  –  B.  Business  Overview  –  B.  Business
Overview Acquisition, Commercialization and License Agreements – Exclusive License Agreement for Aemcolo®

.”

B.         Related Party Transactions

“Item 4. Information on the Company - B. Business Overview - Acquisition, Commercialization and License Agreements -
Licensing and Manufacturing Terms with Cosmo Pharmaceuticals.”

C.         Interests of Experts and Counsel

Not applicable.

ITEM 8.         FINANCIAL INFORMATION

A.

Financial Statements and Other Financial Information

The financial statements required by this item are found at the end of this Annual Report, beginning on page F-1.

Legal Proceedings

From time to time, we may become a party to legal proceedings and claims in the ordinary course of business. On February
22,  2021,  Aether  Therapeutics  Inc.,  filed  a  complaint  against  us  in  the  United  States  District  Court  for  the  District  of
Delaware.  We  refer  to  this  matter  as  the  Aether  Litigation.  The  complaint  asserts  that  our  marketing  of  the  Movantik®
product infringes U.S. Patent Nos. 6,713,488, 8,748,448, 8,883,817 and 9,061,024 held by Aether Therapeutics Inc., or the
Aether Patents. Aether has asserted the Aether Patents against other entities previously involved in the marketing of the
Movantik® product. The complaint requests customary remedies for patent infringement, including (i) a judgment that we
have infringed, contributed to and induced infringement of the Aether patents, (ii) damages, (iii) attorneys' fees and (iv)
costs  and  expenses.  We  intend  to  vigorously  defend  ourselves  against  these  claims.  Given  the  early  stage  of  the  Aether
litigation,  we  are  unable  to  predict  the  likelihood  of  success  of  the  claims  of  Aether  Therapeutics  Inc.  against  us  or  to
quantify  any  risk  of  loss.  The  Aether  Litigation  could  last  for  an  extended  period  of  time  and  require  us  to  dedicate
significant financial resources and management resources to our defense. An adverse ruling against us could materially and
adversely  affect  our  business,  financial  position,  results  of  operations  or  cash  flows  and  could  also  result  in  reputational
harm. Even if we are successful in defending against these claims, the Aether Litigation could result in delays in future
product developments, reputational harm or other collateral consequences

Dividend Policy

We have never declared or paid cash dividends to our shareholders. Currently, we do not intend to pay cash dividends, and
we are prohibited from doing so under our Credit Agreement. We currently intend to reinvest any future earnings, if any, in
developing and expanding our business. Any future determination relating to our dividend policy will be at the discretion
of our board of directors and will depend on a number of factors, including future earnings, if any, our financial condition,
operating results, contractual restrictions, capital requirements, business prospects, applicable Israeli law and other factors
our board of directors may deem relevant.

B.         Significant Changes

Except as otherwise disclosed in this Annual Report, no significant change has occurred since December 31, 2020.

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ITEM 9.         THE OFFER AND LISTING

A.

Offer and Listing Details

Our Ordinary Shares were traded on the TASE under the symbol “RDHL” from February 2011 to February 2020 and were
voluntarily  delisted  from  trading  on  the  TASE,  effective  February  13,  2020.  They  are  listed  but  are  not  traded  on  the
Nasdaq  Global  Market  in  connection  with  our  ADSs.Our  ADSs  were  traded  on  the  Nasdaq  Capital  Market  under  the
symbol  “RDHL”  from  December  27,  2012,  and  have  been  listed  on  the  Nasdaq  Global  Market  under  the  same  symbol
since July 20, 2018.

B.         Plan of Distribution

Not applicable.

C.         Markets

Our ADSs, each representing ten Ordinary Shares and evidenced by an American depositary receipt, or ADR, are traded on
the Nasdaq Global Market under the symbol “RDHL.” The ADRs were issued pursuant to a Depositary Agreement entered
into with The Bank of New York Mellon.

D.         Selling Shareholders

Not applicable.

E.         Dilution

Not applicable.

F.         Expenses of the Issue

Not applicable.

ITEM 10.         ADDITIONAL INFORMATION

A.         Share Capital

Not applicable.

B.         Memorandum and Articles of Association

Securities Registers

The transfer agent and registrar for our ADSs is The Bank of New York Mellon, and its address is 101 Barclay Street, New
York, NY.

Objects and Purposes

According to Section 4 of our articles of association, we shall engage in any legal business. Our number with the Israeli
Registrar of Companies is 514304005.

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Private Placements

Under the Israeli Companies Law, if (i) as a result of a private placement a person would become a controlling shareholder
or (ii) a private placement will entitle investors to receive 20% or more of the voting rights of a company as calculated
before  the  private  placement,  and  all  or  part  of  the  private  placement  consideration  is  not  in  cash  or  in  public  traded
securities or is not in market terms and if as a result of the private placement the holdings of a substantial shareholder will
increase  or  as  a  result  of  it  a  person  will  become  a  substantial  shareholder,  then,  in  either  case,  the  allotment  must  be
approved  by  the  board  of  directors  and  by  the  shareholders  of  the  company.  A  “substantial  shareholder”  is  defined  as  a
shareholder who holds five percent or more of the company’s outstanding share capital, assuming the exercise of all of the
securities convertible into shares held by that person. In order for the private placement to be on “market terms” the board
of directors has to determine, on the basis of detailed explanation, that the private placement is on market terms, unless
proven otherwise.

Board of Directors

Under our articles of association, resolutions by the board of directors are decided by a majority of votes of the directors
present, or participating, in the case of voting by media, and voting, each director having one vote.

In  addition,  the  Israeli  Companies  Law  requires  that  certain  transactions,  actions,  and  arrangements  be  approved  as
provided for in a company’s articles of association and in certain circumstances by the compensation or audit committee
and  by  the  board  of  directors  itself.  Those  transactions  that  require  such  approval  pursuant  to  a  company’s  articles  of
association  must  be  approved  by  its  board  of  directors.  In  certain  circumstances,  compensation  or  audit  committee  and
shareholder approval are also required. See “Item 6. Directors, Senior Management and Employees – C. Board Practices.”

The  Israeli  Companies  Law  requires  that  a  member  of  the  board  of  directors  or  senior  management  of  the  company
promptly  and,  in  any  event,  not  later  than  the  first  board  meeting  at  which  the  transaction  is  discussed,  disclose  any
personal interest that he or she may have, either directly or by way of any corporation in which he or she is, directly or
indirectly, a 5% or greater shareholder, director or general manager or in which he or she has the right to appoint at least
one director or the general manager, as well as all related material information known to him or her, in connection with any
existing or proposed transaction by the company. In addition, if the transaction is an extraordinary transaction, (that is, a
transaction other than in the ordinary course of business, otherwise than on market terms, or is likely to have a material
impact  on  the  company’s  profitability,  assets  or  liabilities),  the  member  of  the  board  of  directors  or  senior  management
must also disclose any personal interest held by his or her spouse, siblings, parents, grandparents, descendants, spouse’s
descendants, siblings and parents, and the spouses of any of the foregoing.

Once  the  member  of  the  board  of  directors  or  senior  management  complies  with  the  above  disclosure  requirement,  a
company may approve the transaction in accordance with the provisions of its articles of association. Under the provisions
of the Israeli Companies Law, whoever has a personal interest in a matter, which is considered at a meeting of the board of
directors or the audit committee, may not be present at this meeting or vote on this matter, unless it is not an extraordinary
transaction as defined in the Israeli Companies Law. However, if the chairman of the board of directors or the chairman of
the audit committee has determined that the presence of a director or an officer with a personal interest is required for the
presentation of a matter, such officer holder may be present at the meeting. Notwithstanding the foregoing, if the majority
of  the  directors  have  a  personal  interest  in  a  matter,  they  will  be  allowed  to  participate  and  vote  on  this  matter,  but  an
approval of the transaction by the shareholders in the general meeting will be required.

Our  articles  of  association  provide  that,  subject  to  the  Israeli  Companies  Law,  all  actions  executed  in  good  faith  by  the
board of directors or by a committee thereof or by any person acting as a director or a member of a committee of the board
of  directors,  will  be  deemed  to  be  valid  even  if,  after  their  execution,  it  is  discovered  that  there  was  a  flaw  in  the
appointment of these persons or that any one of these persons was disqualified from serving in his or her office.

Our articles of association provide that, subject to the provisions of the Israeli Companies Law, the board of directors may
appoint  board  of  directors’  committees.  The  committees  of  the  board  of  directors  report  to  the  board  of  directors  their
resolutions  or  recommendations  on  a  regular  basis,  as  prescribed  by  the  board  of  directors.  The  board  of  directors  may
cancel the resolution of a committee that has been appointed by it; however, such cancellation will not affect the validity

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of  any  resolution  of  a  committee,  pursuant  to  which  we  acted,  vis-à-vis  another  person,  who  was  not  aware  of  the
cancellation thereof. Decisions or recommendations of the committee of the board which require the approval of the board
of directors will be brought to the directors’ attention at a reasonable time prior to the discussion at the board of directors.

According to the Israeli Companies Law, a contract of a company with its directors, regarding their conditions of service,
including the grant to them of exemption from liability from certain actions, insurance, and indemnification as well as the
company’s  contract  with  its  directors  on  conditions  of  their  employment,  in  other  capacities,  require  the  approval  of  the
compensation committee, the board of directors, and the shareholders by a Special Majority.

Description of Securities

Ordinary Shares

Our  registered  share  capital  is  NIS  8,000,000,  divided  into  (i)  794,000,000  registered  Ordinary  Shares  of  NIS  0.01  par
value each, and (ii) 6,000,000 preferred shares of NIS 0.01 par value each.

The Ordinary Shares do not have preemptive rights, preferred rights or any other right to purchase our securities. Neither
our articles of association nor the laws of the State of Israel restrict the ownership or voting of Ordinary Shares by non-
residents of Israel, except for subjects of countries that are enemies of Israel.

Transfer of Shares. Fully paid Ordinary Shares are issued in registered form and may be freely transferred pursuant to our
articles of association unless that transfer is restricted or prohibited by another instrument.

Notices.  Under  the  Israeli  Companies  Law  and  our  articles  of  association,  we  are  required  to  publish  notices  in  two
Hebrew-language  daily  newspapers  or  our  website  at  least  21  calendar  days  prior  notice  of  a  shareholders’  meeting.
However, under regulations promulgated under the Israeli Companies Law, we are required to publish a notice in two daily
newspapers at least 35 calendar days prior any shareholders’ meeting in which the agenda includes matters which may be
voted on by voting instruments. Regulations under the Israeli Companies Law exempt companies whose shares are listed
for  trading  both  on  a  stock  exchange  in  and  outside  of  Israel,  from  some  provisions  of  the  Israeli  Companies  Law.  An
amendment  to  these  regulations  exempts  us  from  the  requirements  of  the  Israeli  proxy  regulation,  under  certain
circumstances.

According  to  the  Israeli  Companies  Law  and  the  regulations  promulgated  thereunder,  for  purposes  of  determining  the
shareholders entitled to notice and to vote at such meeting, the board of directors may fix the record date not more than 40
nor  less  than  four  calendar  days  prior  to  the  date  of  the  meeting,  provided  that  an  announcement  regarding  the  general
meeting be given prior to the record date.

Election of Directors. The number of directors on the board of directors shall be no less than five and no more than eleven,
including any external directors whose appointment is required by law. The general meeting is entitled, at any time and
from time to time, in a resolution approved by a majority of 75% or more of the votes cast by those shareholders present
and voting at the meeting in person, by proxy or by a voting instrument, not taking into consideration abstaining votes, to
change the minimum or maximum number of directors as stated above as well as to amend the board classification under
our Articles. A simple majority shareholder vote is required to elect a director for a term of less than three years. For more
information,  please  see  “Item  6.  Directors,  Senior  Management  and  Employees  –  C.  Board  Practices  –  Appointment  of
Directors and Terms of Office.”

Dividend and Liquidation Rights. Our profits, in respect of which a resolution was passed to distribute them as a dividend
or bonus shares, are to be paid pro rata to the amount paid or credited as paid on account of the nominal value of shares
held by the shareholders. In the event of our liquidation, the liquidator may, with the general meeting’s approval, distribute
parts of our property in specie among the shareholders and he may, with similar approval, deposit any part of our property
with trustees in favor of the shareholders as the liquidator, with the approval mentioned above deems fit. The terms of our
term loan facility prohibit us from paying dividends.

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Voting,  Shareholders’  Meetings  and  Resolutions.  Holders  of  Ordinary  Shares  are  entitled  to  one  vote  for  each  Ordinary
Share held on all matters submitted to a vote of shareholders. The quorum required for an ordinary meeting of shareholders
consists of at least two shareholders present, in person or by proxy, or who has sent us a voting instrument indicating the
way in which he is voting, who hold or represent, in the aggregate, at least 25% of the voting rights of our outstanding
share capital. A meeting adjourned for lack of a quorum is adjourned to the following day at the same time and place or
any time and place as prescribed by the board of directors in the notice to the shareholders. At the reconvened meeting one
shareholder  at  least,  present  in  person  or  by  proxy  constitutes  a  quorum  except  where  such  meeting  was  called  at  the
demand  of  shareholders.  With  the  agreement  of  a  meeting  at  which  a  quorum  is  present,  the  chairman  may,  and  on  the
demand of the meeting he must, adjourn the meeting from time to time and from place to place, as the meeting resolves.
Annual general meetings of shareholders are held once every year within a period of not more than 15 months after the last
preceding annual general shareholders’ meeting. The board of directors may call special general meetings of shareholders.
The Israeli Companies Law provides that a special general meeting of shareholders may be called by the board of directors
or by a request of two directors or 25% of the directors in office, whichever is the lower, or by shareholders holding at least
5% of our issued share capital and at least 1% of the voting rights, or of shareholders holding at least 5% of our voting
rights.

An ordinary resolution requires approval by the holders of a majority of the voting rights present, in person or by proxy, at
the meeting and voting on the resolution.

Allotment of Shares. Our board of directors has the power to allot or to issue shares to any person, with restrictions and
conditions as it deems fit.

Acquisitions under Israeli Law

Full Tender Offer

A person wishing to acquire shares of an Israeli public company and who would as a result hold over 90% of the target
company’s issued and outstanding share capital is required by the Israeli Companies Law to make a tender offer to all of
the company’s shareholders for the purchase of all of the issued and outstanding shares of the company.

A person wishing to acquire shares of an Israeli public company and who would as a result hold over 90% of the issued
and outstanding share capital of a certain class of shares is required to make a tender offer to all of the shareholders who
hold shares of the same class for the purchase of all of the issued and outstanding shares of the same class.

If the shareholders who do not respond to or accept the offer hold less than 5% of the issued and outstanding share capital
of the company or of the applicable class of the shares, and more than half of the shareholders who do not have a personal
interest in the offer accept the offer, all of the shares that the acquirer offered to purchase will be transferred to the acquirer
by operation of law. However, a tender offer will be accepted if the shareholders who do not accept it hold less than 2% of
the issued and outstanding share capital of the company or of the applicable class of the shares.

Upon a successful completion of such a full tender offer, any shareholder that was an offeree in such tender offer, whether
such shareholder accepted the tender offer or not, may, within six months from the date of acceptance of the tender offer,
petition the Israeli court to determine whether the tender offer was for less than fair value and that the fair value should be
paid as determined by the court. However, under certain conditions, the offeror may determine in the terms of the tender
offer that an offeree who accepted the offer will not be entitled to petition the Israeli court as described above.

If  the  shareholders  who  did  not  respond  or  accept  the  tender  offer  hold  at  least  5%  of  the  issued  and  outstanding  share
capital of the company or of the applicable class, the acquirer may not acquire shares of the company that will increase its
holdings  to  more  than  90%  of  the  company’s  issued  and  outstanding  share  capital  or  of  the  applicable  class  from
shareholders who accepted the tender offer.

The  description  above  regarding  a  full  tender  offer  will  also  apply,  with  necessary  changes,  when  a  full  tender  offer  is
accepted, and the offeror has also offered to acquire all of the company’s securities.

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Special Tender Offer

The Israeli Companies Law provides that an acquisition of shares of an Israeli public company must be made by means of
a special tender offer if as a result of the acquisition the purchaser would become a holder of at least 25% of the voting
rights in the company. This rule does not apply if there is already another holder of at least 25% of the voting rights in the
company.

Similarly, the Israeli Companies Law provides that an acquisition of shares of a public company must be made by means of
a special tender offer if as a result of the acquisition the purchaser would become a holder of more than 45% of the voting
rights in the company, if there is no other shareholder of the company who holds more than 45% of the voting rights in the
company.

These requirements do not apply if the acquisition (i) occurs in the context of a private offering, on the condition that the
shareholders meeting approved the acquisition as a private offering whose purpose is to give the acquirer at least 25% of
the voting rights in the company if there is no person who holds at least 25% of the voting rights in the company, or as a
private offering whose purpose is to give the acquirer 45% of the voting rights in the company, if there is no person who
holds 45% of the voting rights in the company; (ii) was from a shareholder holding at least 25% of the voting rights in the
company and resulted in the acquirer becoming a holder of at least 25% of the voting rights in the company; or (iii) was
from a holder of more than 45% of the voting rights in the company and resulted in the acquirer becoming a holder of more
than 45% of the voting rights in the company.

The  special  tender  offer  may  be  consummated  only  if  (i)  at  least  5%  of  the  voting  power  attached  to  the  company’s
outstanding shares will be acquired by the offeror and (ii) the special tender offer is accepted by a majority of the votes of
those  offerees  who  gave  notice  of  their  position  in  respect  of  the  offer;  in  counting  the  votes  of  offerees,  the  votes  of  a
holder in control of the offeror, a person who has personal interest in acceptance of the special tender offer, a holder of at
least  25%  of  the  voting  rights  in  the  company,  or  any  person  acting  on  their  or  on  the  offeror’s  behalf,  including  their
relatives or companies under their control, are not taken into account.

In the event that a special tender offer is made, a company’s board of directors is required to express its opinion on the
advisability  of  the  offer  or  must  abstain  from  expressing  any  opinion  if  it  is  unable  to  do  so,  provided  that  it  gives  the
reasons for its abstention.

An officer in a target company who, in his or her capacity as an officer, performs an action the purpose of which is to cause
the failure of an existing or foreseeable special tender offer or is to impair the chances of its acceptance, is liable to the
potential purchaser and shareholders for damages resulting from his acts, unless such officer acted in good faith and had
reasonable grounds to believe he or she was acting for the benefit of the company. However, officers of the target company
may  negotiate  with  the  potential  purchaser  in  order  to  improve  the  terms  of  the  special  tender  offer  and  may  further
negotiate with third parties in order to obtain a competing offer.

If  a  special  tender  offer  was  accepted  by  a  majority  of  the  shareholders  who  announced  their  stand  on  such  offer,  then
shareholders who did not respond to the special offer or had objected to the special tender offer may accept the offer within
four days of the last day set for the acceptance of the offer. In the event that a special tender offer is accepted, then the
purchaser  or  any  person  or  entity  controlling  it  and  any  corporation  controlled  by  them  must  refrain  from  making  a
subsequent  tender  offer  for  the  purchase  of  shares  of  the  target  company  and  may  not  execute  a  merger  with  the  target
company  for  a  period  of  one  year  from  the  date  of  the  offer  unless  the  purchaser  or  such  person  or  entity  undertook  to
effect such an offer or merger in the initial special tender offer.

Merger

The Israeli Companies Law permits merger transactions if approved by each party’s board of directors and, unless certain
requirements described under the Israeli Companies Law are met, a majority of each party’s shareholders, by a majority of
each party’s shares that are voted on the proposed merger at a shareholders’ meeting.

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The board of directors of a merging company is required pursuant to the Israeli Companies Law to discuss and determine
whether in its opinion there exists a reasonable concern that, as a result of a proposed merger, the surviving company will
not  be  able  to  satisfy  its  obligations  toward  its  creditors,  taking  into  account  the  financial  condition  of  the  merging
companies.  If  the  board  of  directors  has  determined  that  such  a  concern  exists,  it  may  not  approve  a  proposed  merger.
Following the approval of the board of directors of each of the merging companies, the boards of directors must jointly
prepare a merger proposal for submission to the Israeli Registrar of Companies.

For purposes of the shareholder vote, unless a court rules otherwise, the merger will not be deemed approved if a majority
of the shares voting at the shareholders meeting (excluding abstentions) that are held by parties other than the other party to
the merger, any person who holds 25% or more of the means of control (see “Management – Audit Committee – Approval
of Transactions with Related Parties” for a definition of means of control) of the other party to the merger or anyone on
their behalf including their relatives (see “Management – External Directors – Qualifications of External Directors” for a
definition of relatives) or corporations controlled by any of them, vote against the merger.

In addition, if the non-surviving entity of the merger has more than one class of shares, the merger must be approved by
each  class  of  shareholders.  If  the  transaction  would  have  been  approved  but  for  the  separate  approval  of  each  class  of
shares or the exclusion of the votes of certain shareholders as provided above, a court may still rule that the company has
approved the merger upon the request of holders of at least 25% of the voting rights of a company, if the court holds that
the merger is fair and reasonable, taking into account the appraisal of the merging companies’ value and the consideration
offered to the shareholders.

Under  the  Israeli  Companies  Law,  each  merging  company  must  send  a  copy  of  the  proposed  merger  plan  to  its  secured
creditors.  Unsecured  creditors  are  entitled  to  receive  notice  of  the  merger,  as  provided  by  the  regulations  promulgated
under the Israeli Companies Law. Upon the request of a creditor of either party to the proposed merger, the court may delay
or  prevent  the  merger  if  it  concludes  that  there  exists  a  reasonable  concern  that,  as  a  result  of  the  merger,  the  surviving
company will be unable to satisfy the obligations of the target company. The court may also give instructions in order to
secure the rights of creditors.

In addition, a merger may not be completed unless at least 50 days have passed from the date that a proposal for approval
of the merger was filed with the Israeli Registrar of Companies and 30 days from the date that shareholder approval of both
merging companies was obtained.

Anti-takeover Measures

The Israeli Companies Law allows us to create and issue shares having rights different from those attached to our Ordinary
Shares, including shares providing certain preferred or additional rights to voting, distributions or other matters and shares
having preemptive rights. We have 6,000,000 authorized unissued preferred shares. Our authorized preferred shares, and
any other class of shares other than Ordinary Shares that we may create and issue in the future, depending on the specific
rights that may be attached to them, may delay or prevent a takeover or otherwise prevent our shareholders from realizing a
potential premium over the market value of their Ordinary Shares. The authorization of a new class of shares will require
an amendment to our articles of association which requires the prior approval of a majority of our shares represented and
voting  at  a  general  meeting.  Shareholders  voting  at  such  a  meeting  will  be  subject  to  the  restrictions  under  the  Israeli
Companies Law described in “– Voting.” In addition, provisions of our articles of our association relating to the election of
our  directors  for  terms  of  three  years  make  it  more  difficult  for  a  third  party  to  effect  a  change  in  control  or  takeover
attempt that our management and board of directors oppose. See “Item 6. Directors, Senior Management and Employees –
C. Board Practices – Appointment of Directors and Terms of Officers.”

C.         Material Contracts

For a description of other material agreements, please see “Item 4. Information on the Company – B. Business Overview.”

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D.         Exchange Controls

Israeli law and regulations do not impose any material foreign exchange restrictions on non-Israeli holders of our Ordinary
Shares.  Dividends,  if  any,  paid  to  holders  of  our  Ordinary  Shares,  and  any  amounts  payable  upon  our  dissolution,
liquidation or winding up, as well as the proceeds of any sale in Israel of our Ordinary Shares to an Israeli resident, may be
paid  in  non-Israeli  currency  or,  if  paid  in  Israeli  currency,  may  be  converted  into  U.S.  dollars  at  the  rate  of  exchange
prevailing at the time of conversion.

E.         Taxation

Israeli Tax Considerations

General

The following is a summary of the material tax consequences under Israeli law concerning the purchase, ownership and
disposition of our Ordinary Shares or American Depositary Shares (collectively, the “Shares”).

This discussion does not purport to constitute a complete analysis of all potential tax consequences applicable to investors
upon purchasing, owning or disposing of our Shares. In particular, this discussion does not take into account the specific
circumstances  of  any  particular  investor  (such  as  tax-exempt  entities,  financial  institutions,  certain  financial  companies,
broker-dealers, investors that own, directly or indirectly, 10% or more of our outstanding voting rights, all of whom are
subject to special tax regimes not covered under this discussion). To the extent that issues discussed herein are based on
legislation that has yet to be subject to judicial or administrative interpretation, there can be no assurance that the views
expressed herein will accord with any such interpretation in the future.

Potential investors are urged to consult their own tax advisors as to the Israeli or other tax consequences of the purchase,
ownership, and disposition of the Shares, including, in particular, the effect of any foreign, state or local taxes.

General Corporate Tax Structure in Israel

Israeli companies are generally subject to corporate tax on their taxable income at the rate of 23% for the 2020 tax year.

Taxation of Shareholders

Capital Gains

Capital gains tax is imposed on the disposition of capital assets by an Israeli resident and on the disposition of such assets
by  a  non-Israeli  resident  if  those  assets  are  either  (i)  located  in  Israel;  (ii)  are  shares  or  a  right  to  a  share  in  an  Israeli
resident  corporation,  or  (iii)  represent,  directly  or  indirectly,  rights  to  assets  located  in  Israel,  unless  an  exemption  is
available or unless an applicable double tax treaty between Israel and the seller’s country of residence provides otherwise.
The Israeli Income Tax Ordinance distinguishes between “Real Gain” and the “Inflationary Surplus”. “Real Gain” is the
excess  of  the  total  capital  gain  over  Inflationary  Surplus  generally  computed  on  the  basis  of  the  increase  in  the  Israeli
Consumer Price Index between the date of purchase and the date of disposition. Inflationary Surplus is not subject to tax.

Real  Gain  accrued  by  individuals  on  the  sale  of  the  Shares  will  be  taxed  at  the  rate  of  25%.  However,  if  the  individual
shareholder is a “Controlling Shareholder” (i.e., a person who holds, directly or indirectly, alone or together with another,
10%  or  more  of  one  of  the  Israeli  resident  company’s  means  of  control)  at  the  time  of  sale  or  at  any  time  during  the
preceding 12-month period, such gain will be taxed at the rate of 30%.

Corporate and individual shareholders dealing in securities in Israel are taxed at the tax rates applicable to business income
(23%  in  2019  and  thereafter),  and  a  marginal  tax  rate  of  up  to  50%  in  2020  for  individuals,  including  an  excess  tax  (as
discussed below).

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Notwithstanding  the  foregoing,  capital  gains  generated  from  the  sale  of  our  Shares  by  a  non-Israeli  shareholder  may  be
exempt from Israeli tax under the Israeli Income Tax Ordinance provided that the following cumulative conditions are met:
(i) the Shares were purchased upon or after the registration of the Shares on the stock exchange (this condition may not
apply to shares purchased on or after January 1, 2009) and (ii) the seller does not have a permanent establishment in Israel
to  which  the  generated  capital  gain  is  attributed.  However,  non-Israeli  resident  corporations  will  not  be  entitled  to  the
foregoing  exemption  if  Israeli  residents:  (i)  have  a  25%  or  more  interest  in  such  non-Israeli  corporation  or  (ii)  are  the
beneficiaries of, or are entitled to, 25% or more of the income or profits of such non-Israeli corporation, whether directly or
indirectly. In addition, such exemption would not be available to a person whose gains from selling or otherwise disposing
of the securities are deemed to be business income.

In addition, the sale of the Shares may be exempt from Israeli capital gains tax under the provisions of an applicable double
tax treaty. For example, the Convention Between the Government of the United States of America and the Government of
the  State  of  Israel  with  Respect  to  Taxes  on  Income,  or  the  U.S.-Israel  Double  Tax  Treaty,  exempts  a  U.S.  resident  (for
purposes  of  the  U.S.-Israel  Double  Tax  Treaty)  from  Israeli  capital  gain  tax  in  connection  with  the  sale  of  the  Shares,
provided that: (i) the U.S. resident owned, directly or indirectly, less than 10% of the voting power of the company at any
time within the 12-month period preceding such sale; (ii) the U.S. resident, being an individual, is present in Israel for a
period  or  periods  of  less  than  183  days  during  the  taxable  year;  and  (iii)  the  capital  gain  from  the  sale  was  not  derived
through  a  permanent  establishment  of  the  U.S.  resident  in  Israel;  however,  under  the  U.S.-Israel  Double  Tax  Treaty,  the
taxpayer would be permitted to claim a credit for such taxes against the U.S. federal income tax imposed with respect to
such  sale,  exchange  or  disposition,  subject  to  the  limitations  under  U.S.  law  applicable  to  foreign  tax  credits.  The  U.S.-
Israel Double Tax Treaty does not relate to U.S. state or local taxes.

Payers of consideration for the Shares, including the purchaser, the Israeli stockbroker or the financial institution through
which the Shares are held, are obligated, subject to certain exemptions, to withhold tax upon the sale of Shares at a rate of
25% of the consideration for individuals and corporations.

Upon the sale of traded securities, a detailed return, including a computation of the tax due, must be filed and an advance
payment must be paid to the Israeli Tax Authority on January 31 and July 31 of every tax year in respect of sales of traded
securities  made  within  the  previous  six  months.  However,  if  all  tax  due  was  withheld  at  source  according  to  applicable
provisions of the Israeli Income Tax Ordinance and regulations promulgated thereunder, such return need not be filed, and
no advance payment must be paid. Capital gains are also reportable on annual income tax returns.

Dividends

Dividends  distributed  by  a  company  to  a  shareholder  who  is  an  Israeli  resident  individual  will  generally  be  subject  to
income tax at a rate of 25%. However, a 30% tax rate will apply if the dividend recipient is a Controlling Shareholder, as
defined  above,  at  the  time  of  distribution  or  at  any  time  during  the  preceding  12-month  period.  If  the  recipient  of  the
dividend is an Israeli resident corporation, such dividend will generally be exempt from Israeli income tax provided that
the income from which such dividend is distributed, derived or accrued within Israel.

Dividends  distributed  by  an  Israeli  resident  company  to  a  non-Israeli  resident  (either  an  individual  or  a  corporation)  are
generally  subject  to  Israeli  withholding  tax  on  the  receipt  of  such  dividends  at  the  rate  of  25%  (30%  if  the  dividend
recipient  is  a  Controlling  Shareholder  at  the  time  of  distribution  or  at  any  time  during  the  preceding  12-month  period).
These  rates  may  be  reduced  under  the  provisions  of  an  applicable  double  tax  treaty.  For  example,  under  the  U.S.-Israel
Double Tax Treaty, the following tax rates will apply in respect of dividends distributed by an Israeli resident company to a
U.S. resident: (i) if the U.S. resident is a corporation which holds during that portion of the taxable year which precedes the
date  of  payment  of  the  dividend  and  during  the  whole  of  its  prior  taxable  year  (if  any),  at  least  10%  of  the  outstanding
shares  of  the  voting  stock  of  the  Israeli  resident  paying  corporation  and  not  more  than  25%  of  the  gross  income  of  the
Israeli resident paying corporation for such prior taxable year (if any) consists of certain types of interest or dividends the
tax rate is 12.5%; (ii) if both the conditions mentioned in clause (i) above are met and the dividend is paid from an Israeli
resident  company’s  income  which  was  entitled  to  a  reduced  tax  rate  under  The  Law  for  the  Encouragement  of  Capital
Investments, 1959, the tax rate is 15%; and (iii) in all other cases, the tax rate is 25%. The aforementioned rates under the
U.S.-Israel Double Tax Treaty will not apply if the dividend income is attributed to a permanent establishment of the U.S.
resident in Israel.

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Excess Tax

Individual holders who are subject to tax in Israel (whether any such individual is an Israeli resident or non-Israeli resident)
and who have taxable income that exceeds a certain threshold in a tax year ((NIS 651,600 for 2020, linked to the Israeli
Consumer Price Index) will be subject to an additional tax at the rate of 3% on his or her taxable income for such tax year
that is in excess of such amount. For this purpose, taxable income includes taxable capital gains from the sale of securities
and taxable income from interest and dividends, subject to the provisions of an applicable double tax treaty.

Estate and Gift Tax

Israel does not currently impose estate or gift taxes if the Israeli Tax Authority is satisfied that the gift was made in good
faith and on condition that the recipient of the gift is not a non-Israeli resident.

Foreign Exchange Regulations

Non-residents  of  Israel  who  hold  our  Shares  are  able  to  receive  any  dividends,  and  any  amounts  payable  upon  the
dissolution, liquidation and winding up of our affairs, repayable in non-Israeli currency at the rate of exchange prevailing at
the time of conversion. However, Israeli income tax is generally required to have been paid or withheld on these amounts.
In addition, the statutory framework for the potential imposition of currency exchange control has not been eliminated and
may be restored at any time by administrative action.

U.S. Federal Income Tax Considerations

The following is a summary of the material U.S. federal income tax consequences relating to the ownership and disposition
of our Ordinary Shares and ADSs by U.S. Holders, as defined below. This summary addresses solely U.S. Holders who
acquire  ADSs  pursuant  to  this  offering  and  who  hold  Ordinary  Shares  or  ADSs,  as  applicable,  as  capital  assets  for  tax
purposes. This summary is based on current provisions of the Internal Revenue Code of 1986, as amended (the “Code”),
current and proposed U.S. Treasury regulations promulgated thereunder, and administrative and judicial decisions as of the
date hereof, all of which are subject to change, possibly on a retroactive basis. In addition, this section is based in part upon
representations  of  the  depositary  and  the  assumption  that  each  obligation  in  the  deposit  agreement  and  any  related
agreement  will  be  performed  in  accordance  with  its  terms.  This  summary  does  not  address  all  U.S.  federal  income  tax
matters  that  may  be  relevant  to  a  particular  holder  or  all  tax  considerations  that  may  be  relevant  with  respect  to  an
investment in our Ordinary Shares or ADSs.

This  summary  does  not  address  tax  considerations  applicable  to  a  holder  of  our  Ordinary  Shares  or  ADSs  that  may  be
subject to special tax rules including, without limitation, the following:

● dealers or traders in securities, currencies or notional principal contracts;
● banks, insurance companies and other financial institutions;
● real estate investment trusts;
● persons subject to the alternative minimum tax;
● tax-exempt organizations;
● traders that have elected mark-to-market accounting;
● corporations that accumulate earnings to avoid U.S. tax;
● pension plans;
● investors that hold the Ordinary Shares or ADSs as part of a “straddle,” “hedge,” or “conversion transaction” with

other investments;

● regulated investment companies;
● persons that actually or constructively own 10 percent or more of our shares by vote or by value;
● persons  that  are  treated  as  partnerships  or  other  pass-through  entities  for  U.S.  federal  income  purposes  and

persons who hold the Ordinary Shares or ADSs through partnerships or other pass-through entities; and

● persons whose functional currency is not the U.S. dollars.

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This summary does not address the effect of any U.S. federal taxation other than U.S. federal income taxation. In addition,
this  summary  does  not  include  any  discussion  of  state,  local,  or  foreign  tax  consequences  to  a  holder  of  our  Ordinary
Shares or ADSs.

You are urged to consult your own tax advisor regarding the foreign and U.S. federal, state, and local and other tax
consequences of an investment in Ordinary Shares or ADSs.

For  purposes  of  this  summary,  a  “U.S.  Holder”  means  a  beneficial  owner  of  an  Ordinary  Share  or  ADS  that  is  for  U.S.
federal income tax purposes:

● an individual who is a citizen or resident of the U.S.;
● a corporation (or other entity taxable as a corporation for U.S. federal income tax purposes) created or organized

in the U.S. or under the laws of the U.S., any state thereof, or the District of Columbia;

● an estate, the income of which is subject to U.S. federal income tax regardless of its source; or
● a trust (1) if (a) a court within the U.S. is able to exercise primary supervision over the administration of the trust
and (b) one or more U.S. persons have the authority to control all substantial decisions of the trust or (2) that has a
valid election in effect under applicable U.S. Treasury regulations to be treated as a U.S. person.

If an entity or arrangement that is classified as a partnership for U.S. federal tax purposes holds Ordinary Shares or ADSs,
the U.S. federal tax treatment of its partners will generally depend upon the status of the partners and the activities of the
partnership. Entities or arrangements that are classified as partnerships for U.S. federal tax purposes and persons holding
Ordinary Shares or ADSs through such entities should consult their own tax advisors.

In  general,  if  you  hold  ADSs,  you  will  be  treated  as  the  holder  of  the  underlying  Ordinary  Shares  represented  by  those
ADSs for U.S. federal income tax purposes. Accordingly, gain or loss generally will not be recognized if you exchange
ADSs for the underlying Ordinary Shares represented by those ADSs.

Distributions

Subject to the discussion under “—Passive Foreign Investment Companies” below, the gross amount of any distribution,
including the amount of any Israeli taxes withheld from such distribution, see “Material Tax Considerations—Israeli Tax
Considerations,” actually or constructively received by a U.S. Holder with respect to an Ordinary Share (or, in the case of
an ADS, received by the depositary) will be taxable to the U.S. Holder as foreign-source dividend income to the extent of
our current and accumulated earnings and profits as determined under U.S. federal income tax principles. The U.S. Holder
will not be eligible for any dividends received deduction in respect of the dividends paid by us. Distributions in excess of
earnings  and  profits  will  be  non-taxable  to  the  U.S.  Holder  to  the  extent  of  the  U.S.  Holder’s  adjusted  tax  basis  in  its
Ordinary Share or ADS. Distributions in excess of such adjusted tax basis will generally be taxable to the U.S. Holder as
capital  gain  from  the  sale  or  exchange  of  property  as  described  below  under  “—Sale  or  Other  Disposition  of  Ordinary
Shares or ADSs.” If we do not report to a U.S. Holder the portion of a distribution that exceeds earnings and profits, then
the distribution will generally be taxable as a dividend. The amount of any distribution of property other than cash will be
the fair market value of that property on the date of distribution.

Qualified dividends received by non-corporate U.S. Holders will be subject to U.S. federal income tax at the preferential
long-term capital gains rate of, currently, a maximum of 20%. Dividends distributed with respect to our Ordinary Shares or
ADSs are qualified dividend only if we are treated as a “qualified foreign corporation” and such U.S. Holder has a holding
period with respect to our Ordinary Shares or ADSs of at least 61 days during the 121-day period beginning 60 days before
the ex-dividend date. We are a “qualified foreign corporation” if we are not a PFIC for the year in which the dividend is
paid or for the preceding taxable year and either (a) we are eligible for the benefits under the U.S.-Israel Double Tax Treaty
or (b) the Ordinary Shares or ADSs are readily tradable on an established securities market in the U.S. As discussed below
in “—Passive Foreign Investment Companies,” we do not anticipate being treated as a PFIC for this year; however, there
can be no assurance that we will not be treated as a PFIC for our current taxable or future taxable years. You should consult
your own tax advisor regarding the availability of this preferential tax rate under your particular circumstances.

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The amount of any distribution paid in a currency other than U.S. dollars (a “foreign currency”), including the amount of
any withholding tax thereon, will be included in the gross income of a U.S. Holder in an amount equal to the U.S. dollar
value of the foreign currency calculated by reference to the exchange rate in effect on the date of the U.S. Holder’s (or, in
the case of ADSs, the depositary’s) receipt of the dividend, regardless of whether the foreign currency is converted into
U.S. dollars. If the foreign currency is converted into U.S. dollars on the date of receipt, a U.S. Holder generally should not
be required to recognize a foreign currency gain or loss in respect of the dividend. If the foreign currency received in the
distribution is not converted into U.S. dollars on the date of receipt, a U.S. Holder will have a basis in the foreign currency
equal to its U.S. dollar value on the date of receipt. Any gain or loss on a subsequent conversion or other disposition of the
foreign currency will be treated as U.S. source ordinary income or loss.

Subject  to  certain  conditions  and  limitations,  any  Israeli  taxes  withheld  on  dividends  may  be  creditable  against  a  U.S.
Holder’s  U.S.  federal  income  tax  liability,  subject  to  generally  applicable  limitations.  The  rules  relating  to  foreign  tax
credits and the timing thereof are complex. You should consult your own tax advisors regarding the availability of a foreign
tax credit in your particular situation.

Sale or Other Disposition of Ordinary Shares or ADSs

Subject to the discussion under “—Passive Foreign Investment Companies” below, a U.S. Holder that sells or otherwise
disposes  of  its  Ordinary  Shares  or  ADSs  will  recognize  gain  or  loss  for  U.S.  federal  income  tax  purposes  in  an  amount
equal to the difference between the amount realized on the sale or other disposition and such U.S. Holder’s adjusted basis
in the Ordinary Shares or ADSs. Such gain or loss generally will be capital gain or loss and will be a long-term capital gain
or loss if the U.S. Holder’s holding period of the Ordinary Shares or ADSs exceeds one year at the time of the sale or other
disposition.  Long-term  capital  gains  realized  by  non-corporate  U.S.  Holders  are  generally  subject  to  a  preferential  U.S.
federal  income  tax  rate.  In  general,  gain  or  loss  recognized  by  a  U.S.  Holder  on  the  sale  or  other  disposition  or  our
Ordinary Shares or ADSs will be U.S. source gain or loss for purposes of the foreign tax credit limitation. However, if we
were a PFIC, any such gain would be subject to the PFIC rules, as discussed below, rather than being taxed as capital gain.
As  discussed  below  in  “—Passive  Foreign  Investment  Companies,”  we  do  not  anticipate  being  a  PFIC  for  this  year;
however, there can be no assurance that we will not be treated as a PFIC for our current taxable year and future taxable
years.

If  a  U.S.  Holder  receives  foreign  currency  upon  a  sale  or  exchange  of  Ordinary  Shares  or  ADSs,  gain  or  loss  will  be
recognized  in  the  manner  described  above  under  “—Distributions.”  However,  if  such  foreign  currency  is  converted  into
U.S. dollars on the date received by the U.S. Holder, the U.S. Holder generally should not be required to recognize any
foreign currency gain or loss on such conversion.

As  discussed  above  under  the  heading  “Material  Tax  Considerations—Israeli  Tax  Considerations—Taxation  of
Shareholders,” a U.S. Holder who holds Ordinary Shares or ADSs through an Israeli broker or other Israeli intermediary
may  be  subject  to  Israeli  withholding  tax  on  any  capital  gains  recognized  on  a  sale  or  other  disposition  of  the  Ordinary
Shares or ADSs if the U.S. Holder does not obtain approval of an exemption from the Israeli Tax Authorities or does not
claim any allowable refunds or reductions. U.S. Holders are advised that any Israeli tax paid under circumstances in which
an exemption from (or a refund of or a reduction in) such tax was available will not be creditable for U.S. federal income
tax purposes. U.S. Holders are advised to consult their Israeli broker or intermediary regarding the procedures for obtaining
an exemption or reduction.

Medicare Tax on Unearned Income

Non-corporate U.S. Holders whose income exceeds certain thresholds are required to pay an additional 3.8% tax on their
net investment income, which includes dividends paid on the Ordinary Shares or ADSs and capital gains from the sale or
other disposition of the Ordinary Shares or ADSs.

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Passive Foreign Investment Companies

Although we do not anticipate being treated as a PFIC for this year, it is possible that based on the value and composition
of our assets, that we may be treated as a PFIC for U.S. federal income tax purposes for future taxable years. A non-U.S.
corporation is considered a PFIC for any taxable year if either:

● at least 75% of its gross income for such taxable year is passive income; or

● at least 50% of the value of its assets (based on an average of the fair market values of the assets determined at the
end of each quarter during a taxable year) is attributable to assets that produce or are held for the production of
passive income.

For  purposes  of  the  above  calculations,  if  a  non-U.S.  corporation  owns,  directly  or  indirectly,  25%  or  more  of  the  total
value of the outstanding shares of another corporation, it will be treated as if it (a) held a proportionate share of the assets
of such other corporation and (b) received a proportionate share of the income of such other corporation directly. Passive
income generally includes, among other things, dividends, interest, rents, royalties and certain capital gain, but generally
excludes  rents  and  royalties  that  are  derived  in  the  active  conduct  of  a  trade  or  business  and  which  are  received  from  a
person other than a related person.

A separate determination must be made each taxable year as to whether we are a PFIC (after the close of each such taxable
year). Because the value of our assets for purposes of the asset test will generally be determined by reference to the market
price of the Ordinary Shares or ADSs, our PFIC status will depend in large part on the market price of the Ordinary Shares
or ADSs, which may fluctuate significantly.

If we are a PFIC for any year during which a U.S. Holder holds Ordinary Shares or ADSs, such Ordinary Shares or ADSs
generally  will  continue  to  be  treated  as  Ordinary  Shares  or  ADSs  in  a  PFIC  with  respect  to  such  U.S.  Holder  for  all
succeeding years during which such U.S. Holder holds the Ordinary Shares or ADSs, unless we cease to be a PFIC and
such U.S. Holder makes a “deemed sale” election with respect to the Ordinary Shares or ADSs such U.S. Holder holds. If
such election is made, a U.S. Holder will be deemed to have sold the Ordinary Shares or ADSs it holds at their fair market
value on the last day of the last taxable year in which we qualified as a PFIC, and any gain from such deemed sale would
be subject to the U.S. federal income tax treatment described below. After the deemed sale election, the Ordinary Shares or
ADSs with respect to which the deemed sale election was made will not be treated as Ordinary Shares or ADSs in a PFIC
unless we subsequently become a PFIC.

For each taxable year, we are treated as a PFIC with respect to a U.S. Holder, such U.S. Holder will be subject to special
tax  rules  with  respect  to  any  “excess  distribution”  it  receives  and  any  gain  it  realizes  from  a  sale  or  other  disposition
(including  a  pledge)  of  the  Ordinary  Shares  or  ADSs,  unless  it  makes  a  “mark-to-market”  election  as  discussed  below.
Distributions  a  U.S.  Holder  receives  in  a  taxable  year  that  are  greater  than  125%  of  the  average  annual  distributions  it
received during the shorter of the three preceding taxable years or its holding period for the Ordinary Shares or ADSs will
be  treated  as  an  excess  distribution.  Under  these  special  tax  rules,  if  a  U.S.  Holder  receives  any  excess  distribution  or
realizes any gain from a sale or other disposition of the Ordinary Shares or ADSs:

● the  excess  distribution  or  gain  will  be  allocated  ratably  over  the  U.S.  Holder’s  holding  period  for  the  Ordinary

Shares or ADSs;

● the amount of excess distribution or gain allocated to the current taxable year, and any taxable year before the first
taxable year in which we were a PFIC, must be included in the U.S. Holder’s gross income (as ordinary income)
for the current tax year; and

● the amount allocated to each other year will be subject to the highest marginal tax rate in effect for that year and
the interest charge generally applicable to underpayments of tax will be imposed on the resulting tax attributable
to such amounts allocated to each other year.

The tax liability for amounts allocated to years before the year of disposition or “excess distribution” cannot be offset by
any losses for such years. Additionally, any gains realized on the sale of the Ordinary Shares or ADSs cannot be treated as
capital gains.

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If we are treated as a PFIC with respect to a U.S. Holder for any taxable year, to the extent any of our subsidiaries are also
PFICs, such U.S. Holder will be deemed to own its proportionate share of any such subsidiaries that are PFICs, and such
U.S.  Holder  may  be  subject  to  the  rules  described  in  the  preceding  two  paragraphs  with  respect  to  the  shares  of  such
subsidiaries  that  are  PFICs  it  would  be  deemed  to  own.  As  a  result,  a  U.S.  Holder  may  incur  liability  for  any  “excess
distribution” described above if we receive a distribution from such subsidiaries that are PFICs or if any we dispose of, or
are  deemed  to  dispose  of,  any  shares  in  such  subsidiaries  that  are  PFICs.  You  should  consult  your  own  tax  advisor
regarding the application of the PFIC rules to any of our subsidiaries.

Alternatively, a U.S. Holder of “marketable stock” (as defined below) in a PFIC may make a mark-to-market election for
such stock to elect out of the general tax treatment for PFICs discussed above. If a U.S. Holder makes a mark-to-market
election for the Ordinary Shares or ADSs, such U.S. Holder will include in income for each year we are a PFIC an amount
equal to the excess, if any, of the fair market value of the Ordinary Shares or ADSs as of the close of such U.S. Holder’s
taxable year over such U.S. Holder’s adjusted basis in such Ordinary Shares or ADSs. a U.S. Holder is allowed a deduction
for the excess, if any, of the adjusted basis of the Ordinary Shares or ADSs over their fair market value as of the close of
the taxable year. However, deductions are allowable only to the extent of any net mark-to-market gains on the Ordinary
Shares or ADSs included in a U.S. Holder’s income for prior taxable years. Amounts included in a U.S. Holder’s income
under a mark-to-market election, as well as gain on the actual sale or other disposition of the Ordinary Shares or ADSs, are
treated as ordinary income. Ordinary loss treatment also applies to the deductible portion of any mark-to-market loss on the
Ordinary Shares or ADSs, as well as to any loss realized on the actual sale or disposition of the Ordinary Shares or ADSs
to the extent the amount of such loss does not exceed the net mark-to-market gains previously included for the Ordinary
Shares or ADSs. A U.S. Holder’s basis in the Ordinary Shares or ADSs will be adjusted to reflect any such income or loss
amounts. If a U.S. Holder makes a valid mark-to-market election, the tax rules that apply to distributions by corporations
which are not PFICs would apply to distributions by us, except the lower applicable tax rate for qualified dividend income
would not apply. If we cease to be a PFIC when a U.S. Holder has a mark-to-market election in effect, gain or loss realized
by such U.S. Holder on the sale of the Ordinary Shares or ADSs will be a capital gain or loss and taxed in the manner
described above under “—Sale or Other Disposition of Ordinary Shares or ADSs.”

The  mark-to-market  election  is  available  only  for  “marketable  stock,”  which  is  a  stock  that  is  traded  in  other  than  de
minimis quantities on at least 15 days during each calendar quarter, or regularly traded, on a qualified exchange or another
market,  as  defined  in  applicable  U.S.  Treasury  regulations.  Any  trades  that  have  as  their  principal  purpose  meeting  this
requirement  will  be  disregarded.  The  ADSs  are  listed  on  the  NASDAQ  Global  Market  and,  accordingly,  provided  the
ADSs are regularly traded, the mark-to-market election would be available to a U.S. Holder of ADSs if we are a PFIC.
Once made, the election cannot be revoked without the consent of the IRS unless the Ordinary Shares or ADSs cease to be
marketable stock. If we are a PFIC for any year in which the U.S. Holder owns the Ordinary Shares or ADSs but before a
mark-to-market  election  is  made,  the  interest  charge  rules  described  above  will  apply  to  any  mark-to-market  gain
recognized in the year the election is made. If any of our subsidiaries are or become PFICs, the mark-to-market election
will  not  be  available  with  respect  to  the  shares  of  such  subsidiaries  that  are  treated  as  owned  by  a  U.S.  Holder.
Consequently, a U.S. Holder could be subject to the PFIC rules with respect to income of the lower-tier PFICs the value of
which already had been taken into account indirectly via mark-to-market adjustments. You should consult your own tax
advisors  as  to  the  availability  and  desirability  of  a  mark-to-market  election,  as  well  as  the  impact  of  such  election  on
interests in any lower-tier PFICs.

In certain circumstances, a U.S. Holder of stock in a PFIC can make a “qualified electing fund election” to mitigate some
of the adverse tax consequences of holding stock in a PFIC by including in income its share of the corporation’s income on
a current basis. However, we do not currently intend to prepare or provide the information that would enable a U.S. Holder
to make a qualified electing fund election.

Unless otherwise provided by the U.S. Treasury, each U.S. shareholder of a PFIC is required to file an annual information
return on IRS Form 8621 (Information Return by a Shareholder of a Passive Foreign Investment Company or Qualifying
Electing Fund) containing such information as the U.S. Treasury may require. A U.S. Holder’s failure to file such annual
information return could result in the imposition of penalties and the extension of the statute of limitations with respect to
U.S. federal income tax. You should consult your own tax advisors regarding the requirements of filing such information
returns under these rules, taking into account the uncertainty as to whether we are currently treated as or may become a
PFIC.

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YOU ARE STRONGLY URGED TO CONSULT YOUR OWN TAX ADVISOR REGARDING THE IMPACT AND
APPLICATION OF THE PFIC RULES ON YOUR INVESTMENT IN THE ORDINARY SHARES OR ADSs.

Backup Withholding and Information Reporting

Payments  of  dividends  with  respect  to  Ordinary  Shares  or  ADSs  and  the  proceeds  from  the  sale,  retirement,  or  other
disposition of Ordinary Shares or ADSs made by a U.S. paying agent or other U.S. intermediary will be reported to the IRS
and to the U.S. Holder as may be required under applicable U.S. Treasury regulations. We, or an agent, a broker, or any
paying agent, as the case may be, may be required to withhold tax (backup withholding), currently at the rate of 24%, if a
non-corporate  U.S.  Holder  that  is  not  otherwise  exempt  fails  to  provide  an  accurate  taxpayer  identification  number  and
comply  with  other  IRS  requirements  concerning  information  reporting.  Certain  U.S.  Holders  (including,  among  others,
corporations and tax-exempt organizations) are not subject to backup withholding. Backup withholding is not an additional
tax.  Any  amount  of  backup  withholding  withheld  may  be  used  as  a  credit  against  your  U.S.  federal  income  tax  liability
provided  that  the  required  information  is  furnished  to  the  IRS.  U.S.  Holders  should  consult  their  own  tax  advisors  as  to
their qualification for exemption from backup withholding and the procedure for obtaining an exemption.

Individual U.S. Holders may be required to file certain U.S. information reporting returns with the IRS with respect to an
investment  in  our  Ordinary  Shares  or  ADSs,  including,  among  others,  IRS  Form  8938  (Statement  of  Specified  Foreign
Financial Assets). U.S. Holders paying more than $100,000 for our Ordinary Shares or ADSs may be required to file IRS
Form 926 (Return by a U.S. Transferor of Property to a Foreign Corporation) reporting this payment. As described above
under  “—Passive  Foreign  Investment  Companies,”  if  we  were  determined  to  be  a  PFIC,  each  U.S.  Holder  would  be
required to file an annual report containing certain information. Substantial penalties may be imposed upon a U.S. Holder
that fails to comply with the required information reporting.

You should consult your own tax advisors regarding the backup withholding tax and information reporting rules.

EACH  PROSPECTIVE  INVESTOR  IS  URGED  TO  CONSULT  ITS  OWN  TAX  ADVISOR  REGARDING  THE
TAX CONSEQUENCES OF AN INVESTMENT IN OUR ORDINARY SHARES OR ADSs IN LIGHT OF SUCH
INVESTOR’S PARTICULAR CIRCUMSTANCES.

F.         Dividends and Paying Agents

Not applicable.

G.         Statement by Experts

Not applicable.

H.         Documents on Display

We are subject to the information reporting requirements of the Exchange Act, applicable to foreign private issuers, and
under those requirements, we file reports with the SEC. Those other reports or other information are available to the public
through the SEC’s website at http://www.sec.gov.

As a foreign private issuer, we are exempt from the rules under the Exchange Act, related to the furnishing and content of
proxy  statements,  and  our  officers,  directors  and  principal  shareholders  are  exempt  from  the  reporting  and  short-swing
profit  recovery  provisions  contained  in  Section  16  of  the  Exchange  Act.  In  addition,  we  are  not  required  under  the
Exchange  Act,  to  file  annual,  quarterly  and  current  reports  and  financial  statements  with  the  SEC  as  frequently  or  as
promptly as U.S. companies whose securities are registered under the Exchange Act. However, we are required to comply
with  the  informational  requirements  of  the  Exchange  Act,  and,  accordingly,  file  current  reports  on  Form  6-K,  annual
reports on Form 20-F and other information with the SEC.

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We maintain a corporate website at www.redhillbio.com.  Information  contained  on,  or  that  can  be  accessed  through,  our
website does not constitute a part of this Annual Report.

I.         Subsidiary Information

Not applicable.

ITEM 11.         QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Market risk is the risk of loss related to changes in market prices, including interest rates and foreign exchange rates, of
financial instruments that may adversely impact our financial position, results of operations or cash flows. Our overall risk
management program focuses on the unpredictability of financial markets and seeks to minimize potential adverse effects
on our financial performance.

Risk of Interest Rate Fluctuation and Credit Exposure Risk

At present, our credit and interest risk arise from our term loan facility, cash and cash equivalents, deposits with banks and
a portfolio of corporate bonds as well as accounts receivable. A substantial portion of our liquid instruments is invested in
short-term deposits and corporate bonds in highly-rated institutions.

Our term loan facility indebtedness uses LIBOR as a benchmark for establishing the interest rate. The most popular LIBOR
indices  will  be  phased  out  by  the  end  of  June  2023.  It  is  unclear  whether  new  methods  of  calculating  LIBOR  will  be
established  or  if  alternative  benchmark  reference  rates  will  be  adopted.  The  replacement  of  LIBOR  with  an  alternative
benchmark reference rate may adversely affect interest rates and result in higher borrowing costs for us under current or
future credit agreements. This could adversely affect our liquidity and financial condition, results of operations, and ability
to  acquire  debt  financing.  We  cannot  predict  the  effect  of  the  elimination  of  LIBOR  or  the  establishment  and  use  of
alternative benchmark reference rates and the corresponding effects of our cost of capital.

We estimate that because the liquid instruments are invested mainly for the short-term and with highly-rated institutions,
the credit and interest risk associated with these balances is low. The primary objective of our investment activities is to
preserve principal while maximizing the income we receive from our investments without significantly increasing risk and
loss. Our investments are exposed to market risk due to fluctuations in interest rates, which may affect our interest income
and  the  fair  market  value  of  our  investments.  We  manage  this  exposure  by  performing  ongoing  evaluations  of  our
investments.

Market Price Risk

We may be exposed to market price risk because of investments in tradable securities, mainly corporate bonds, held by us
and classified in our financial statements as financial assets at fair value through profit or loss. To manage the price risk
arising  from  investments  in  tradable  securities,  we  invest  in  marketable  securities  with  high  ratings  and  diversify  our
investment portfolio.

Foreign Currency Exchange Risk

Our foreign currency exposures give rise to market risk associated with exchange rate movements of the U.S. dollar, our
functional and reporting currency, mainly against the NIS and other currencies. Although the U.S. dollar is our functional
currency and reporting currency, a portion of our expenses is denominated in NIS and in Euro. Our NIS expenses consist
principally of payments to employees or service providers and office-related expenses in Israel. Our Euro expenses consist
primarily of payments to vendors related to our therapeutic candidates. We also hold short-term investments in currencies
other  than  the  U.S.  dollar.  We  anticipate  that  a  sizable  portion  of  our  expenses  will  continue  to  be  denominated  in
currencies  other  than  the  U.S.  dollar.  If  the  U.S.  dollar  fluctuates  significantly  against  the  NIS,  it  may  have  a  negative
impact on our results of operations. We manage our foreign exchange risk by aligning the currencies for holding short-term
investments with the currencies of expected expenses, based on our expected cash flows.

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Portfolio  diversification  is  performed  based  on  risk  level  limits  that  we  set.  To  date,  we  have  not  engaged  in  hedging
transactions. In the future, we may enter into currency hedging transactions to decrease the risk of financial exposure from
fluctuations  in  the  exchange  rates  of  our  principal  operating  currencies.  These  measures,  however,  may  not  adequately
protect us from the material adverse effects of such fluctuations.

(A)                  Set  forth  below  is  a  sensitivity  test  to  possible  changes  in  U.S.  dollars/NIS  exchange  rate  on  our  assets  and
liabilities as of December 31, 2020:

Sensitive instrument

Cash and cash equivalents
Bank deposits
Accounts receivable (except prepaid expenses)
Accounts payable and accrued expenses
Total loss

Income (loss) from
change in exchange
rate (U.S. dollars
in thousands)

Value
(U.S. dollars
in thousands)

Down
2

%

1 
4 
9 
(20)
(6) 

Down

5  %
4 
9 
22 
(38)
(3) 

29,296 
16,180 
3,324 
50,380     

Income (loss) from
change in exchange
rate (U.S. dollars
in thousands)
Up
Up
2 
5 

%

%

(4)
(9)
(22)
38 
3 

(1)
(4)
(9)
20 
6 

ITEM 12.          DESCRIPTION OF SECURITIES OTHER THAN EQUITY SECURITIES

A.          Debt Securities

Not applicable.

B.         Warrants and Rights

Not applicable.

C.         Other Securities

Not applicable.

D.         American Depositary Shares

Each of the American Depositary Shares, or ADSs, represents 10 Ordinary Shares. The ADSs trade on the Nasdaq Global
Market.

The form of the deposit agreement for the ADSs and the form of American Depositary Receipt (ADR) that represents an
ADS have been incorporated by reference as exhibits to this Annual Report on Form 20-F. Copies of the deposit agreement
are available for inspection at the principal office of The Bank of New York Mellon, located at 101 Barclay Street, New
York, New York 10286.

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Fees and Expenses

Persons depositing or withdrawing shares or
American Depositary Shareholders must pay:
$5.00 (or less) per 100 American Depositary Shares (or
portion of 100 American Depositary Shares)

$0.05 (or less) per American Depositary Share
A  fee  equivalent  to  the  fee  that  would  be  payable  if
securities  distributed  to  you  had  been  shares  and  the
shares  had  been  deposited  for  issuance  of  American
Depositary Shares
$0.05  (or  less)  per  American  Depositary  Shares  per
calendar year
Registration or transfer fees

Expenses of the depositary

Taxes and other governmental charges the depositary or
the  custodian  have  to  pay  on  any  American  Depositary
Share  or  share  underlying  an  American  Depositary
Share,  for  example,  stock  transfer  taxes,  stamp  duty  or
withholding taxes
Any charges incurred by the depositary or its agents for
servicing the deposited securities

For:
● Issuance  of  American  Depositary  Shares, 

including
issuances resulting from a distribution of shares or rights or
other property

● Cancellation of American Depositary Shares for the purpose
of withdrawal, including if the deposit agreement terminates
● Any cash distribution to American Depositary Shareholders
● Distribution of securities distributed to holders of deposited
securities  which  are  distributed  by  the  depositary  to
American Depositary Shareholders

● Depositary services

● Transfer and registration of shares on our share register to or
from  the  name  of  the  depositary  or  its  agent  when  you
deposit or withdraw shares

● Cable,  telex  and  facsimile  transmissions  (when  expressly

provided in the deposit agreement)

● Converting foreign currency to U.S. dollars
● As necessary

● As necessary

The  depositary  collects  its  fees  for  delivery  and  surrender  of  American  Depositary  Shares  directly  from  investors
depositing shares or surrendering American Depositary Shares for the purpose of withdrawal or from intermediaries acting
for  them.  The  depositary  collects  fees  for  making  distributions  to  investors  by  deducting  those  fees  from  the  amounts
distributed or by selling a portion of the distributable property to pay the fees. The depositary may collect its annual fee for
depositary  services  by  deduction  from  cash  distributions  or  by  directly  billing  investors  or  by  charging  the  book-entry
system accounts of participants acting for them. The depositary may generally refuse to provide fee-attracting services until
its fees for those services are paid.

From  time  to  time,  the  depositary  may  make  payments  to  us  to  reimburse  us  or  share  its  revenue  with  us  from  the  fees
collected from American Depositary Shareholders or waive fees and expenses for services provided, generally relating to
costs  and  expenses  arising  out  of  establishment  and  maintenance  of  the  American  Depositary  Share  program.  In
performing its duties under the deposit agreement, the depositary may use brokers, dealers or other service providers that
are affiliates of the depositary and that may earn or share fees or commissions.

ITEM 13.         DEFAULTS, DIVIDEND ARREARAGES AND DELINQUENCIES

Not applicable.

ITEM  14.                  MATERIAL  MODIFICATIONS  TO  THE  RIGHTS  OF  SECURITY  HOLDERS  AND  USE  OF
PROCEEDS

Not applicable.

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ITEM 15.         CONTROLS AND PROCEDURES

(a)

Disclosure Controls and Procedures

We performed an evaluation of the effectiveness of our disclosure controls and procedures that are designed to ensure that
information required to be disclosed on Form 20-F and filed with the SEC is recorded, processed, summarized and reported
timely within the time period specified in the SEC’s rules and forms. Disclosure controls and procedures include, without
limitation, controls and procedures designed to ensure that information required to be disclosed by us in the reports that we
file  or  submit  under  the  Exchange  Act,  is  accumulated  and  communicated  to  our  management,  including  our  principal
executive and principal financial officers, or persons performing similar functions, as appropriate to allow timely decisions
regarding required disclosure. There can be no assurance that our disclosure controls and procedures will detect or uncover
all  failures  of  persons  within  the  company  to  disclose  information  otherwise  required  to  be  set  forth  in  our  reports.
Nevertheless, our disclosure controls and procedures are designed to provide reasonable assurance of achieving the desired
control objectives. Based on our evaluation, our management, including our Chief Executive Officer and Chief Financial
Officer, have concluded that our disclosure controls and procedures (as defined in Rules 13a-15(e) and 15d-15(e) of the
Exchange Act) as of the end of the period covered by this report are effective at such reasonable assurance level.

(b)

Management’s Annual Report on Internal Control over Financial Reporting

Our  management,  under  the  supervision  of  our  Chief  Executive  Officer  and  Chief  Financial  Officer,  is  responsible  for
establishing and maintaining adequate internal control over our financial reporting, as defined in Rules 13a-15(f) and 15d-
15(f)  of  the  Exchange  Act  of  1934,  as  amended.  The  Company’s  internal  control  over  financial  reporting  is  a  process
designed  to  provide  reasonable  assurance  regarding  the  reliability  of  financial  reporting  and  the  preparation  of  financial
statements  for  external  purposes  in  accordance  with  generally  accepted  accounting  principles.  Internal  control  over
financial reporting includes policies and procedures that:

● pertain to the maintenance of records that in reasonable detail accurately and fairly reflect our transactions and

asset dispositions;

● provide reasonable assurance that transactions are recorded as necessary to permit the preparation of our financial

statements in accordance with generally accepted accounting principles;

● provide reasonable assurance that receipts and expenditures are made only in accordance with authorizations of

our management and board of directors (as appropriate); and

● provide  reasonable  assurance  regarding  the  prevention  or  timely  detection  of  unauthorized  acquisition,  use  or

disposition of assets that could have a material effect on our financial statements.

Due  to  its  inherent  limitations,  internal  control  over  financial  reporting  may  not  prevent  or  detect  misstatements.  In
addition, projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become
inadequate  because  of  changes  in  conditions,  or  that  the  degree  of  compliance  with  the  policies  or  procedures  may
deteriorate.

Under  the  supervision  and  with  the  participation  of  our  management,  including  our  Chief  Executive  Officer  and  Chief
Financial Officer, we assessed the effectiveness of our internal control over financial reporting as of December 31, 2020,
based  on  the  framework  for  Internal  Control-Integrated  Framework  set  forth  by  The  Committee  of  Sponsoring
Organizations of the Treadway Commission (COSO) (2013).

Based  on  our  assessment  and  this  framework,  our  management  concluded  that  the  Company’s  internal  control  over
financial  reporting  was  effective  as  of  December  31,  2020.  Our  auditor,  Kesselman  &  Kesselman,  Certified  Public
Accountants  (Isr.),  a  member  firm  of  PricewaterhouseCoopers  International  Limited,  an  independent  registered  public
accounting  firm,  has  provided  an  attestation  report  on  our  internal  control  over  financial  reporting,  which  is  included
herein.(see “– Attestation Report of Registered Public Accounting Firm.”)

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(c)

Attestation Report of Registered Public Accounting Firm

Our  independent  registered  public  accounting  firm  has  audited  the  consolidated  financial  statements  included  in  this
Annual Report on Form 20-F, and as part of its audit, has issued its audit report on the effectiveness of our internal control
over  financial  reporting.  This  report  is  included  in  pages  F-2  and  F-3  of  this  Annual  Report  on  Form  20-F  and  is
incorporated herein by reference.

(d)

Changes in Internal Control Over Financial Reporting

There  were  no  material  changes  in  our  internal  control  over  financial  reporting  that  occurred  during  the  year  ended
December  31,  2020,  that  have  materially  affected  or  are  reasonably  likely  to  materially  affect  our  internal  control  over
financial reporting.

ITEM 16.            [RESERVED]

ITEM 16A.         AUDIT COMMITTEE FINANCIAL EXPERT

Our board of directors has determined that Ms. Alla Felder, Mr. Ofer Tsimchi and Mr. Eric Swenden are audit committee
financial experts. Ms. Felder, Mr. Tsimchi and Mr. Eric Swenden are independent directors for the purposes of the Nasdaq
Listing Rules.

ITEM 16B.         CODE OF ETHICS

As  of  the  date  of  this  Annual  Report,  we  have  adopted  a  code  of  ethics  that  applies  to  our  principal  executive  officer,
principal financial officer, principal accounting officer or controller, or persons performing similar functions. This code of
ethics is posted on our website, https://ir.redhillbio.com/static-files/9be49636-4b2f-453e-ac3e-7b759b984c40. We intend to
post on our website any amendments or waivers to the code of ethics that apply to our principal executive officer, principal
financial officer, principal accounting officer or controller, or persons performing similar functions.

ITEM 16C.         PRINCIPAL ACCOUNTANT FEES AND SERVICES

Fees Paid to Independent Registered Public Accounting Firm

The  following  table  sets  forth,  for  each  of  the  years  indicated,  the  aggregate  fees  billed  by  our  independent  registered
public accounting firm for professional services.

Services Rendered

Audit (1)
Audit-related services (2)
Tax (3)
Total

Year Ended December 31,

2020

2019

(U.S. dollars in thousands)
185
65
19
269

210 
52 
22 
284 

(1) Audit fees consist of services that would normally be provided in connection with statutory and regulatory filings or

engagements, including services that generally only the independent accountant can reasonably provide.

(2) Audit-related services related to work regarding prospectus supplements and ongoing consultation.
(3) Tax fees relate to tax compliance, planning, and advice.

Audit Committee Pre-Approval Policies and Procedures

Our audit committee’s specific responsibilities in carrying out its oversight of the quality and integrity of the accounting,
auditing and reporting practices of the Company include the approval of audit and non-audit services to be provided by the
external auditor. The audit committee approves in advance the particular services or categories of services to be

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provided to the Company during the following yearly period and also sets forth a specific budget for such audit services.
All non-audit services are pre-approved by the audit committee.

ITEM 16D.         EXEMPTIONS FROM THE LISTING STANDARDS FOR AUDIT COMMITTEES

Not applicable.

ITEM 16E.         PURCHASES OF EQUITY SECURITIES BY THE ISSUER AND AFFILIATED PURCHASERS

Not applicable.

ITEM 16F.         CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT

Not applicable.

ITEM 16G.         CORPORATE GOVERNANCE

Nasdaq Stock Listing Rules and Home Country Practices

As a foreign private issuer, we are permitted to follow Israeli corporate governance practices instead of the Nasdaq Listing
Rules, provided that we disclose which requirements we are not following and the equivalent Israeli requirement. We rely
on this “foreign private issuer exemption” with respect to the following items:

● Shareholder  Approval  -  We  seek  shareholder  approval  for  all  corporate  actions  requiring  such  approval  in
accordance  with  the  requirements  of  the  Israeli  Companies  Law,  which  are  different  from  the  shareholder
approval requirements of the Nasdaq Listing Rules. The Nasdaq Listing Rules require that we obtain shareholder
approval  for  certain  dilutive  events,  such  as  for  the  establishment  or  amendment  of  certain  equity-based
compensation  plans  and  arrangements,  issuances  that  will  result  in  a  change  in  control  of  a  company,  certain
transactions other than a public offering involving issuances of 20% or more of the shares or voting power in a
company, and certain acquisitions of the stock or assets of another company involving issuances of 20% or more
of the shares or voting power in a company or if any director, officer or holder of 5% or more of the shares or
voting power of the company has a 5% or greater interest in the company or assets to be acquired or consideration
to be paid and the transaction could result in an increase in the outstanding common shares or voting power by 5%
or more;

● Under  the  Israeli  Companies  Law,  shareholder  approval  is  required  for  any  transaction,  including  any  grant  of
equity-based compensation, to a director or a controlling shareholder, but is not generally required to establish or
amend an equity-based compensation plan. Similarly, shareholder approval is required for a private placement that
is  deemed  an  “extraordinary  private  placement”  or  that  involves  a  director  or  controlling  shareholder.  An
“extraordinary private placement” is a private placement in which a company issues securities representing 20%
or more of its voting rights prior to the issuance and the consideration received pursuant to such issuance is not
comprised,  in  whole  or  in  part,  solely  of  cash  or  securities  registered  for  trade  on  an  exchange  or  which  is  not
made pursuant to market conditions, and as a result of which the shareholdings of a 5% holder of the shares or
voting rights of the company increases or as a result of which a person will become a holder of 5% of the shares
or voting rights of the company or a controlling shareholder after the issuance;

● Quorum  - As  permitted  under  the  Israeli  Companies  Law,  pursuant  to  our  articles  of  association,  the  quorum
required  for  an  ordinary  meeting  of  shareholders  consists  of  at  least  two  shareholders  present  in  person  or  by
proxy who hold or represent at least 25% of the voting rights of our shares (and at an adjourned meeting, with
some exceptions, any number of shareholders), instead of 33 1/3% of the issued share capital required under the
Nasdaq Listing Rules; and

● Nominations  Committee  -  As  permitted  by  the  Israeli  Companies  Law,  our  board  of  directors  selects  director
nominees  subject  to  the  terms  of  our  articles  of  association  which  provide  that  incumbent  directors  are  re-
nominated  for  additional  terms.  Directors  are  not  selected,  or  recommended  for  board  of  director  selection,  by
independent directors constituting a majority of the board’s independent directors or by a nominations committee
comprised solely of independent directors as required by the Nasdaq Listing Rules.

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Otherwise, we comply with the rules generally applicable to U.S. domestic companies listed on the Nasdaq Stock Market.
We may in the future decide to use the foreign private issuer exemption with respect to some or all of the other Nasdaq
Listing Rules related to corporate governance. We also comply with Israeli corporate governance requirements under the
Israeli Companies Law as applicable to us.

ITEM 16H.         MINE SAFETY DISCLOSURE

Not applicable.

ITEM 17.            FINANCIAL STATEMENTS

Not applicable.

ITEM 18.            FINANCIAL STATEMENTS

The financial statements required by this item are found at the end of this Annual Report, beginning on page F-1.

ITEM 19.            EXHIBITS

See Exhibit Index on page 155.

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Glossary of Terms

Certain standards and other terms that are used in this Annual Report are defined below:

API - active pharmaceutical ingredient, including their starting materials - the ingredient in a pharmaceutical drug that
is biologically active.

cGMP - Current Good Manufacturing Practice - Standards, procedures, and guidelines designed for production quality
control.

CMC - chemistry, manufacturing and controls of pharmaceutical products.

CRO  -  Contract  Research  Organization,  also  called  a  clinical  research  organization  is  a  service  organization  that
provides outsourced pharmaceutical research services.

DESI - Drug Efficacy Study Implementation program of the FDA - the DESI program was created, in part, to require
the FDA to conduct a retrospective evaluation of the effectiveness of drug products that were approved as safe between
1938  and  1962  through  the  new  drug  approval  process.  According  to  the  DESI  program,  drugs  approved  before
October 10, 1962, were reviewed to evaluate whether there was substantial evidence of their effectiveness.

FDA – United States Food and Drug Administration.

FDCA – Federal Food, Drug, and Cosmetic Act of 1938, as amended.

GCP - Good Clinical Practices - requirements for the conduct of research involving human subjects.

GERD - gastroesophageal reflux disease.

H. pylori (Helicobacter pylori) - a Gram-negative bacterium found in the stomach. It was identified in 1982 by Dr. Barry
Marshall and Dr. Robin Warren and is associated with peptic ulcer disease and the development of gastric cancer.

IND  -  Investigational  New  Drug  -  a  status  assigned  by  the  FDA  to  a  drug  before  allowing  its  use  in  humans,  so  that
experimental clinical trials may be conducted.

IRB - Institutional Review Board - Under FDA regulations, an IRB is an appropriately constituted group that has been
formally designated to review and monitor biomedical research involving human subjects.

ITT - intention-to-treat – intention-to-treat analysis means all of the patients who were enrolled and randomized into a
clinical study are included in the analysis.

Mycobacterium  avium  subspecies  paratuberculosis  (MAP)  -  an  obligate  pathogenic  bacterium  in  the  genus
Mycobacterium.  MAP  is  the  causative  agent  of  Johne’s  disease,  a  chronic  granulomatous  ileitis  occurring  mainly  in
ruminants. MAP has been suspected as the cause of Crohn’s disease in humans.

NDA - New Drug Application - an application by drug sponsors to the FDA for approval of a new pharmaceutical for sale
and marketing in the U.S.

NTM  -  Nontuberculous  Mycobacteria–  a  class  of  Mycobacteria  also  known  as  environmental  mycobacteria,  atypical
mycobacteria and mycobacteria other than tuberculosis (MOTT).

Ondansetron  -  a  drug  in  a  class  of  medications  called  serotonin  5-HT3  receptor  antagonists.  Ondansetron  works  by
blocking the action of serotonin, a natural substance that may cause nausea and vomiting.

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Orphan Drug Designation - the designation of orphan drug designation to drugs that are in the process of development
for  the  treatment  of  rare  diseases,  affecting  fewer  than  200,000  people  in  the  United  States.  This  status  provides  tax
reductions and the exclusive rights to the cure for a specific condition for a period of seven years post-approval.

PK - pharmacokinetics - the study of the absorption, distribution, metabolism, and excretion of drugs in the body.

QIDP  -  Qualified  Infectious  Disease  Product  -  designation  granted  under  the  FDA’s  Generating  Antibiotic  Incentives
Now  Act,  which  is  intended  to  encourage  the  development  of  new  antibiotic  drugs  for  the  treatment  of  serious  or  life-
threatening infections that have the potential to pose a serious threat to public health.

Sphingosine  kinase-2  (SK2)  -  an  enzyme  catalyzes  the  phosphorylation  of  sphingosine  to  generate  sphingosine  1-
phosphate.  There  are  two  isotypes  of  sphingosine  enzyme,  SK1  and  SK2.  Both  isotypes  have  a  key  role  in  a  variety  of
diseases, including the development of a range of solid tumors and are promising anti-cancer therapeutic targets.

Stability  Testing  -  as  part  of  the  cGMP  regulations,  the  FDA  requires  that  drug  products  bear  an  expiration  date
determined  by  appropriate  stability  testing.  The  stability  of  drug  products  needs  to  be  evaluated  over  time  in  the  same
container-closure system in which the drug product is marketed.

TNFα - Tumor necrosis factor alpha is a cell-signaling protein (cytokine) involved in systemic inflammation.

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REDHILL BIOPHARMA LTD

EXHIBIT INDEX

1.1

2.1

2.2

2.3

4.1*

4.2

4.3*

4.4†

4.5*

4.6*

4.7†

4.8

4.9

Articles of Association of the Registrant, as amended (unofficial English translation).

Form  of  Deposit  Agreement  among  the  Registrant,  the  Bank  of  New  York  Mellon,  as  Depositary,  and  all
Owners  and  Holders  from  time  to  time  of  American  Depositary  Shares  issued  hereunder  (incorporated  by
reference to Exhibit 1 to the Registration Statement on Form F-6 filed by The Bank of New York Mellon with
the Securities and Exchange Commission on December 6, 2012).

Form of American Depositary Receipt (Incorporated by reference to Exhibit 1 to the Registration Statement on
Form  F-6  filed  by  The  Bank  of  New  York  Mellon  with  the  Securities  and  Exchange  Commission  on
December 6, 2012).

Description of Share Capital.

Asset  Purchase  Agreement,  dated  August  11,  2010,  by  and  between  the  Registrant  and  Giaconda  Limited
(RHB-104, 105, 106) (incorporated by reference to Exhibit 4.4 to Draft Registration Statement on Form DRS
disseminated with the Securities and Exchange Commission, dated December 3, 2012).

Amendment  to  Asset  Purchase  Agreement  by  and  between  the  Registrant  and  Giaconda  Limited  (RHB-104,
105, 106) dated February 27, 2014 (incorporated by reference to Exhibit 4.4 of the Annual Report on Form 20-
F filed with the Securities and Exchange Commission on February 26, 2015).

Exclusive  License  Agreement,  dated  March  30,  2015,  by  and  between  the  Registrant  and  Apogee
Biotechnology Corp (incorporated by reference to Exhibit 4.7 of the Annual Report on Form 20-F filed with the
Securities and Exchange Commission on February 25, 2016).

Amendment  #1  dated  January  23,  2017,  to  the  Exclusive  License  Agreement  dated  March  30,  2015,  by  and
between  the  Registrant  and  Apogee  Biotechnology  Corp.  (incorporated  by  reference  to  Exhibit  4.6  of  the
Annual Report on Form 20-F/A filed with the Securities and Exchange Commission on May 15, 2019).

Amendment  #2  dated  June  22,  2017,  to  the  Exclusive  License  Agreement  dated  March  30,  2015,  by  and
between  the  Registrant  and  Apogee  Biotechnology  Corp.  (incorporated  by  reference  to  Exhibit  4.5  of  the
Annual Report on Form 20-F filed with the Securities and Exchange Commission on February 22, 2018).

Amendment  #3  dated  February  6,  2018,  to  the  Exclusive  License  Agreement  dated  March  30,  2015,  by  and
between  the  Registrant  and  Apogee  Biotechnology  Corp.  (incorporated  by  reference  to  Exhibit  4.6  of  the
Annual Report on Form 20-F filed with the Securities and Exchange Commission on February 22, 2018).

Amendment  #4  dated  January  3,  2019,  to  the  Exclusive  License  Agreement  dated  March  30,  2015,  by  and
between  the  Registrant  and  Apogee  Biotechnology  Corp.  (incorporated  by  reference  to  Exhibit  4.9  of  the
Annual Report on Form 20-F/A filed with the Securities and Exchange Commission on May 15, 2019).

Amendment  #5  dated  January  23,  2019,  to  the  Exclusive  License  Agreement  dated  March  30,  2015,  by  and
between  the  Registrant  and  Apogee  Biotechnology  Corp.  (incorporated  by  reference  to  Exhibit  4.10  of  the
Annual Report on Form 20-F filed with the Securities and Exchange Commission on February 26, 2019).

Form of Letter of Exemption and Indemnity adopted on July 2013 (unofficial English translation) (incorporated
by  reference  to  Exhibit  B  to  Exhibit  99.1  to  Form  6-K  disseminated  with  the  Securities  and  Exchange
Commission, dated June 26, 2013).

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4.10

Amended and Restated Award Plan (2010) (incorporated by reference to Exhibit 4.10 of the Annual Report on
Form 20-F filed with the Securities and Exchange Commission on March 3, 2020).

4.11

Compensation Policy, as amended.

4.12†

4.13†

4.14^

4.15

4.16

4.17

4.18^

4.19^

4.20†

4.21†

4.22†

4.23†

4.24†

Subscription Agreement, dated October 17, 2019, by and between Registrant and Cosmo Pharmaceuticals N.V.
and Cosmo Technologies Ltd (incorporated by reference to Exhibit 4.12 of the Annual Report on Form 20-F
filed with the Securities and Exchange Commission on March 3, 2020).

Exclusive  License  Agreement,  dated  October  17,  2019,  by  and  between  Registrant  and  Cosmo  Technologies
Ltd (incorporated by reference to Exhibit 4.13 of the Annual Report on Form 20-F filed with the Securities and
Exchange Commission on March 3, 2020).

Credit Agreement, dated February 23, 2020, by and among RedHill Biopharma Ltd., RedHill Biopharma Inc.,
HCR Collateral Management, LLC and the lenders from time to time party thereto (incorporated by reference to
Exhibit 4.14 of the Annual Report on Form 20-F filed with the Securities and Exchange Commission on March
3, 2020).

First  amendment  dated  March  31,  2020,  to  the  Credit  Agreement  dated  February  23,  2020,  by  and  among
RedHill  Biopharma  Ltd.,  RedHill  Biopharma  Inc.,  HCR  Collateral  Management,  LLC  and  the  lenders  from
time to time party thereto.

Second amendment dated August 12, 2020, to the Credit Agreement dated February 23, 2020, by and among
RedHill  Biopharma  Ltd.,  RedHill  Biopharma  Inc.,  HCR  Collateral  Management,  LLC  and  the  lenders  from
time to time party thereto.

Third  amendment  dated  January  28,  2021,  to  the  Credit  Agreement  dated  February  23,  2020,  by  and  among
RedHill  Biopharma  Ltd.,  RedHill  Biopharma  Inc.,  HCR  Collateral  Management,  LLC  and  the  lenders  from
time to time party thereto.

Security Agreement, dated February 23, 2020, by and among RedHill Biopharma Ltd., RedHill Biopharma Inc.,
and  HCR  Collateral  Management,  LLC  (incorporated  by  reference  to  Exhibit  4.15  of  the  Annual  Report  on
Form 20-F filed with the Securities and Exchange Commission on March 3, 2020).

Pledge Agreement, dated February 23, 2020, by and among RedHill Biopharma Ltd., RedHill Biopharma Inc.,
  and  HCR  Collateral  Management,  LLC  (incorporated  by  reference  to  Exhibit  4.16  of  the  Annual  Report  on
Form 20-F filed with the Securities and Exchange Commission on March 3, 2020).

License Agreement, dated February 23, 2020, by and between Registrant and AstraZeneca AB (incorporated by
reference  to  Exhibit  4.17  of  the  Annual  Report  on  Form  20-F  filed  with  the  Securities  and  Exchange
Commission on March 3, 2020).

Amendment  #1  dated  March  31,  2020,  to  the  License  Agreement,  dated  February  23,  2020,  by  and  between
Registrant and AstraZeneca AB.

Amendment  #2  dated  July  14,  2020,  to  the  License  Agreement,  dated  February  23,  2020,  by  and  between
Registrant and AstraZeneca AB.

Amendment  #3  dated  October  6,  2020,  to  the  License  Agreement,  dated  February  23,  2020,  by  and  between
Registrant and AstraZeneca AB.

Amendment  #4  dated  March  11,  2021,  to  the  License  Agreement,  dated  February  23,  2020,  by  and  between
Registrant and AstraZeneca AB.

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4.25†

4.26†

4.27†

8.1

12.1

12.2

13.

15.1

101.

Supply Agreement, dated February 23, 2020, by and between Registrant and AstraZeneca AB (incorporated by
reference  to  Exhibit  4.18  of  the  Annual  Report  on  Form  20-F  filed  with  the  Securities  and  Exchange
Commission on March 3, 2020).

Termination  Agreement,  dated  August  3,  2020,  by  and  between  RedHill  Biopharma  Inc.  and  Daiichi  Sankyo
Inc.

Securities Purchase Agreement, dated August 3, 2020, but effective as of July 1, 2020, by and between RedHill
Biopharma Ltd., and Daiichi Sankyo, Inc.

Subsidiary  List  (incorporated  by  reference  to  Exhibit  8.1  of  the  Annual  Report  on  Form  20-F  filed  with  the
Securities and Exchange Commission on February 22, 2018).

Certification by Chief Executive Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

Certification by Chief Financial Officer pursuant to Section 302 of the Sarbanes-Oxley Act of 2002.

Certification by Chief Executive Officer and Chief Financial Officer pursuant to Section 906 of the Sarbanes-
Oxley Act of 2002.

Consent of Independent Registered Public Accounting Firm.

The  following  financial  statements  from  the  Company’s  20-F  for  the  fiscal  year  ended  December  31,  2020,
formatted  in  XBRL:  (i)  Consolidated  Statements  of  Comprehensive  Loss,  (ii)  Consolidated  Statements  of
Financial  Position,  (iii)  Consolidated  Statements  of  Changes  in  Equity,  (iv)  Consolidated  Statements  of  Cash
Flows, and (v) Notes to the Consolidated Financial Statements.

* Confidential treatment granted with respect to certain portions of this Exhibit.

†

Portions  of  this  exhibit  have  been  omitted  because  they  are  both  (i)  not  material  and  (ii)  would  likely  cause
competitive harm to the Company if publicly disclosed.

^ Schedules have been omitted pursuant to Item 601(a)(5) of Regulation S-K. The Company hereby undertakes to furnish
copies of any of the omitted schedules upon request by the Securities and Exchange Commission.

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The Registrant hereby certifies that it meets all of the requirements for filing on Form 20-F and that it has duly caused and
authorized the undersigned to sign this annual report on its behalf.

SIGNATURE

REDHILL BIOPHARMA LTD

By:

 /s/ Dror Ben-Asher
Name: Dror Ben-Asher
Title: Chief Executive Officer and Chairman of the

Board of Directors

By:

 /s/ Micha Ben-Chorin
Name: Micha Ben Chorin
Title: Chief Financial Officer

Date: March 18, 2021

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REDHILL BIOPHARMA LTD.

2020 CONSOLIDATED FINANCIAL STATEMENTS

TABLE OF CONTENTS

Report of Independent Registered Public Accounting Firm
Consolidated Statements of Comprehensive Loss
Consolidated Statements of Financial Position
Consolidated Statements of Changes in Equity
Consolidated Statements of Cash Flows
Notes to the Consolidated Financial Statements

Page
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Report of Independent Registered Public Accounting Firm To the board of directors and shareholders
of RedHill Biopharma Ltd.

Opinions on the Financial Statements and Internal Control over Financial Reporting

We  have  audited  the  accompanying  consolidated  statements  of  financial  position  of  RedHill  Biopharma  Ltd.  and  its
subsidiary (the “Company”) as of December 31, 2020 and 2019, and the related consolidated statements of comprehensive
loss, of changes in equity and of cash flows for each of the three years in the period ended December 31, 2020, including
the related notes (collectively referred to as the “consolidated financial statements”). We also have audited the Company's
internal  control  over  financial  reporting  as  of  December  31,  2020,  based  on  criteria  established  in  Internal  Control  -
Integrated  Framework  (2013)  issued  by  the  Committee  of  Sponsoring  Organizations  of  the  Treadway  Commission
(COSO).

In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial
position of the Company as of December 31, 2020 and 2019, and the results of its operations and its cash flows for each of
the three years in the period ended December 31, 2020 in conformity with International Financial Reporting Standards as
issued  by  the  International  Accounting  Standards  Board.  Also  in  our  opinion,  the  Company  maintained,  in  all  material
respects,  effective  internal  control  over  financial  reporting  as  of  December  31,  2020,  based  on  criteria  established  in
Internal Control - Integrated Framework (2013) issued by the COSO.

Change in Accounting Principle

As discussed in Note 2(r) to the consolidated financial statements, the Company changed the manner in which it accounts
for leases in 2019. 

Basis for Opinions

The Company's management is responsible for these consolidated financial statements, for maintaining effective internal
control  over  financial  reporting,  and  for  its  assessment  of  the  effectiveness  of  internal  control  over  financial  reporting,
included in Management's Annual Report on Internal Control over Financial Reporting appearing under Item 15(b). Our
responsibility  is  to  express  opinions  on  the  Company’s  consolidated financial  statements  and  on  the  Company's  internal
control over financial reporting based on our audits. We are a public accounting firm registered with the Public Company
Accounting Oversight Board (United States) (PCAOB) and are required to be independent with respect to the Company in
accordance with the U.S. federal securities laws and the applicable rules and regulations of the Securities and Exchange
Commission and the PCAOB.

We  conducted  our  audits  in  accordance  with  the  standards  of  the  PCAOB.  Those  standards  require  that  we  plan  and
perform the audits to obtain reasonable assurance about whether the consolidated financial statements are free of material
misstatement, whether due to error or fraud, and whether effective internal control over financial reporting was maintained
in all material respects.

Kesselman & Kesselman, Derech Menachem Begin 146 Tel Aviv-Yafo 6492103 Israel,
P.O Box 7187  Tel-Aviv 6107120  Telephone: +972 -3- 7954555, Fax:+972 -3- 7954556, www.pwc.com/il

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Our  audits  of  the  consolidated  financial  statements  included  performing  procedures  to  assess  the  risks  of  material
misstatement  of  the  consolidated  financial  statements,  whether  due  to  error  or  fraud,  and  performing  procedures  that
respond  to  those  risks.  Such  procedures  included  examining,  on  a  test  basis,  evidence  regarding  the  amounts  and
disclosures in the consolidated financial statements. Our audits also included evaluating the accounting principles used and
significant  estimates  made  by  management,  as  well  as  evaluating  the  overall  presentation  of  the  consolidated  financial
statements. Our audit of internal control over financial reporting included obtaining an understanding of internal control
over  financial  reporting,  assessing  the  risk  that  a  material  weakness  exists,  and  testing  and  evaluating  the  design  and
operating  effectiveness  of  internal  control  based  on  the  assessed  risk.  Our  audits  also  included  performing  such  other
procedures as we considered necessary in the circumstances. We believe that our audits provide a reasonable basis for our
opinions.

Definition and Limitations of Internal Control over Financial Reporting

A company’s internal control over financial reporting is a process designed to provide reasonable assurance regarding the
reliability  of  financial  reporting  and  the  preparation  of  financial  statements  for  external  purposes  in  accordance  with
generally accepted accounting principles. A company’s internal control over financial reporting includes those policies and
procedures  that  (i)  pertain  to  the  maintenance  of  records  that,  in  reasonable  detail,  accurately  and  fairly  reflect  the
transactions and dispositions of the assets of the company; (ii) provide reasonable assurance that transactions are recorded
as necessary to permit preparation of financial statements in accordance with generally accepted accounting principles, and
that receipts and expenditures of the company are being made only in accordance with authorizations of management and
directors of the company; and (iii) provide reasonable assurance regarding prevention or timely detection of unauthorized
acquisition, use, or disposition of the company’s assets that could have a material effect on the financial statements.

Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Also,
projections of any evaluation of effectiveness to future periods are subject to the risk that controls may become inadequate
because of changes in conditions, or that the degree of compliance with the policies or procedures may deteriorate.

Critical Audit Matters

The  critical  audit  matter  communicated  below  is  a  matter  arising  from  the  current  period  audit  of  the  consolidated
financial statements that was communicated or required to be communicated to the audit committee and that (i) relates to
accounts  or  disclosures  that  are  material  to  the  consolidated  financial  statements  and  (ii)  involved  our  especially
challenging, subjective, or complex judgments. The communication of critical audit matters does not alter in any way our
opinion on the consolidated financial statements, taken as a whole, and we are not, by communicating the critical audit
matter below, providing a separate opinion on the critical audit matter or on the accounts or disclosures to which it relates.

Recognition and measurement of allowance for certain rebates

As described in Note 2 to the consolidated financial statements, the Company offers various rebate and patient discount
programs, which result in discounted prescriptions to qualified patients, of which the most significant are Managed Care
(commercial  rebates),  Medicare  Part  D  and  Medicaid  (and  similar  state  programs).  Rebates  provided  to  patients  under
these  arrangements  are  accounted  for  as  variable  consideration,  and  recognized  as  a  reduction  in  revenue,  for  which
unsettled amounts are accrued. The allowance for these rebates is calculated based on historical and estimated utilization
of  the  rebate  programs  in  accordance  with  the  specific  terms  in  the  individual  agreement,  the  estimated  product  in  the
channel and the estimated mix of programs in future prescriptions utilization. The allowance reported as of December 31,
2020 for revenue deductions amounted to $18.3 million, with a significant portion relating to Managed Care, Medicare
Part D, and Medicaid.

Kesselman & Kesselman, Derech Menachem Begin 146 Tel Aviv-Yafo 6492103 Israel,
P.O Box 7187  Tel-Aviv 6107120  Telephone: +972 -3- 7954555, Fax:+972 -3- 7954556, www.pwc.com/il

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The principal considerations for our determination that performing procedures related to recognition and measurement of
allowance for rebates is a critical audit matter are the significant estimations made by management due to the measurement
uncertainty involved in developing these allowances, as the reserves are based on assumptions developed using contractual
and  mandated  terms  with  payors  and  historical  experience.  This  in  turn  led  to  a  high  degree  of  auditor  judgment  and
subjectivity in applying procedures relating to these assumptions.

Addressing  the  matter  involved  performing  procedures  and  evaluating  audit  evidence  in  connection  with  forming  our
overall  opinion  on  the  consolidated  financial  statements.  These  procedures  included  testing  the  effectiveness  of  controls
relating to the assumptions used to estimate the allowance for Managed Care (commercial rebates), Medicare Part D and
Medicaid  (and  similar  state  programs).  These  procedures  also  included,  among  others,  developing  an  independent
expectation of these allowance using the terms of the specific rebates programs and the historical trend of actual rebates
claims paid; comparing the independent estimate to management’s estimate recorded by the Company; and testing rebates
claims  processed  by  the  Company,  including  evaluating  those  claims  for  consistency  with  the  contractual  and  mandated
terms of the Company’s arrangements.

/s/ Kesselman & Kesselman
Certified Public Accountants (Isr.)
A member of PricewaterhouseCoopers International Limited

Tel-Aviv, Israel
March 17, 2021

We have served as the Company’s auditor since 2010.

Kesselman & Kesselman, Derech Menachem Begin 146 Tel Aviv-Yafo 6492103 Israel,
P.O Box 7187  Tel-Aviv 6107120  Telephone: +972 -3- 7954555, Fax:+972 -3- 7954556, www.pwc.com/il

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            REDHILL BIOPHARMA LTD.

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS

            Note 

2020

Year Ended December 31, 
2019
U.S. dollars in thousands

2018

NET REVENUES
COST OF REVENUES
GROSS PROFIT
RESEARCH AND DEVELOPMENT EXPENSES
SELLING,  MARKETING  AND  BUSINESS  DEVELOPMENT
EXPENSES
GENERAL AND ADMINISTRATIVE EXPENSES
OPERATING LOSS
FINANCIAL INCOME
FINANCIAL EXPENSES
FINANCIAL EXPENSES (INCOME), net
LOSS AND COMPREHENSIVE LOSS FOR THE YEAR

LOSS PER ORDINARY SHARE, basic and diluted (U.S. dollars):

20

21

22
23

24

26

 64,359
 36,892
 27,467
 16,491

 49,285
 25,375
 63,684
 270
 12,759
 12,489
 76,173

 6,291
 2,259
 4,032
 17,419

 18,333
 11,481
 43,201
 1,335
 438
 (897)
 42,304

 8,360  
 2,837
 5,523
 24,862

 12,486

 7,506  
 39,331  
 678  
 167  
 (511) 
 38,820  

 0.21

 0.14

 0.17

The accompanying notes are an integral part of these financial statements.

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REDHILL BIOPHARMA LTD.

CONSOLIDATED STATEMENTS OF FINANCIAL POSITION

CURRENT ASSETS:

Cash and cash equivalents
Bank deposits
Financial assets at fair value through profit or loss
Trade receivables
Prepaid expenses and other receivables
Inventory

NON-CURRENT ASSETS:

Restricted cash
Fixed assets
Right-of-use assets
Intangible assets

TOTAL ASSETS

CURRENT LIABILITIES:  

Accounts payable
Lease liabilities
 Allowance for deductions from revenue
Accrued expenses and other current liabilities
Payable in respect of intangible assets purchase

NON-CURRENT LIABILITIES:

Borrowing
Payable in respect of intangible assets purchase
Lease liabilities
Royalty obligation

TOTAL LIABILITIES

EQUITY:

Ordinary shares
Additional paid-in capital
Accumulated deficit

TOTAL EQUITY
TOTAL LIABILITIES AND EQUITY

Note

5

6

7
8

9
10
11

10
14
13
16a(5)(6)

15
16a(5)(6)
10
14a(3)

18

December 31, 

December 31, 

2020
 U.S. dollars in thousands

2019

 29,295  
 17  
 481
 28,655  
 5,521  
 6,526
 70,495  

 16,164  
 511  

 5,192
 87,879  
 109,746  
 180,241  

 11,553  
 1,710
 18,343
 24,082
 17,547
 73,235

 81,386  
 7,199
 3,807
 750
 93,142
 166,377  

 1,054  
 293,144  
 (280,334) 
 13,864  
 180,241  

 29,023
 10,349
 8,500
 1,216
 2,244
 1,882
 53,214

 152
 228
 3,578
 16,927
 20,885
 74,099

 4,184
 834
 1,267
 4,331
 —
 10,616

 —
 —
 2,981
 500
 3,481
 14,097

 962
 267,403
 (208,363)
 60,002
 74,099

The accompanying notes are an integral part of these financial statements.

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REDHILL BIOPHARMA LTD.

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY  

BALANCE AT JANUARY 1, 2018
CHANGES DURING THE YEAR ENDED DECEMBER 31, 2018:
Share-based compensation to employees and service providers
Issuance of ordinary shares, net of issuance costs
Exercise of options into ordinary shares
BALANCE AT DECEMBER 31, 2018

 575  

 —
 190
 2
 767  

 —
 41,712
 359

 219,505  

 2,678

 2,678
 —  41,902
 361
 —
 51,186

 (169,086) 

Ordinary
shares

Additional
    paid-in capital    

Accumulated
deficit
U.S. dollars in thousands
 177,434  

 (132,944) 

Total
equity

 45,065

BALANCE AT JANUARY 1, 2019
CHANGES DURING THE YEAR ENDED DECEMBER 31, 2019:
Share-based compensation to employees and service providers
Issuance of ordinary shares to private investor
Exercise of options into ordinary shares
Comprehensive loss
BALANCE AT DECEMBER 31, 2019

 767  

 219,505  

 (169,086) 

 51,186

 —
 195
*
 —
 962  

 —
 47,893
 5
 —

 267,403  

 3,027

 3,027
 —  48,088
 5
 —
 (42,304)
 (42,304)
 60,002
 (208,363) 

BALANCE AT JANUARY 1, 2020
CHANGES DURING THE YEAR ENDED DECEMBER 31, 2020:
Share-based compensation to employees and service providers
Issuance of ordinary shares, net of expenses
Exercise of options into ordinary shares
Share-based compensation in consideration for intangible assets
Comprehensive loss
BALANCE AT DECEMBER 31, 2020

 962  

 267,403  

 (208,363) 

 60,002

 —
 84
*
 8  

 —
 1,054  

 —
 23,783
 52
 1,906  
 —

 293,144  

 4,202

 4,202
 —  23,867
 52
 —
 1,914
 —
 (76,173)
 (76,173)
 13,864
 (280,334) 

*Less than a thousand

The accompanying notes are an integral part of these financial statements.

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REDHILL BIOPHARMA LTD.

CONSOLIDATED STATEMENTS OF CASH FLOWS

OPERATING ACTIVITIES:

Comprehensive loss
Adjustments in respect of income and expenses not involving cash flow:

Share-based compensation to employees and service providers
Depreciation
Amortization and impairment of intangible assets
Non-cash  interest  expenses  related  to  borrowing  and  payable  in  respect  of
intangible assets purchase and royalty obligation
Fair value adjustments on derivative financial instruments
Fair value losses (gains) on financial assets at fair value through profit or loss
Exchange differences and revaluation of bank deposits

Changes in assets and liability items:
Decrease (increase) in trade receivables
Decrease (increase) in prepaid expenses and other receivables
Increase in inventories
Increase (decrease) in accounts payable
Increase (decrease) in accrued expenses and other liabilities
Increase in allowance for deductions from revenue

Net cash used in operating activities

INVESTING ACTIVITIES:

Purchase of fixed assets
Purchase of intangible assets
Change in investment in current bank deposits
Purchase of financial assets at fair value through profit or loss
Proceeds from sale of financial assets at fair value through profit or loss
Net cash provided by (used in) investing activities
FINANCING ACTIVITIES:
Proceeds from issuance of ordinary shares, net of issuance costs
Exercise of options into ordinary shares
Proceeds from long-term borrowings, net of transaction costs
Increase in restricted cash
Decrease in restricted cash
Payment of principal with respect to lease liabilities
Repayment of payable in respect of intangible asset purchase
Net cash provided by financing activities

 INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

EXCHANGE DIFFERENCES ON CASH AND CASH EQUIVALENTS
BALANCE OF CASH AND CASH EQUIVALENTS AT BEGINNING OF PERIOD
BALANCE OF CASH AND CASH EQUIVALENTS AT END OF PERIOD

SUPPLEMENTARY INFORMATION ON INTEREST RECEIVED IN CASH

SUPPLEMENTARY INFORMATION ON INTEREST PAID IN CASH
SUPPLEMENTARY 
FINANCING ACTIVITIES:
Acquisition of right-of-use assets by means of lease liabilities

INFORMATION  ON  NON-CASH 

INVESTING  AND

Purchase of intangible assets posted as payable

Purchase of an intangible asset in consideration for issuance of shares

Year Ended December 31,

2020

2019

2018

U.S. dollars in thousands

 (76,173) 

 (42,304)

 (38,820)

 4,202  
 1,710  
 7,035

 6,032

 —  
 94  
 101
 19,174  

 (27,439)
 (3,277) 
 (4,644)
 7,369
 19,335  
 17,076
 8,420  
 (48,579) 

 (406) 
 (53,368) 
 10,200  
 —  

 7,925
 (35,649) 

 23,867  
 52  

 78,061
 (20,000)
 4,000
 (1,610)
 —

 84,370  
 142  
 130  
 29,023  
 29,295  
 414

 6,654

 2,930  
 24,619  
 1,914

 3,027
 997
 216

 —
 (344)
 (27)
 24
 3,893

 (258)
 (368)
 (1,113)
 860
 (2,726)
 1,267
 (2,338)
 (40,749)

 (168)
 (35)
 (2,069)
 (4,325)
 11,761
 5,164

 36,300
 5
 —
 —
 —
 (796)
 —
 35,509
 (76)
 94
 29,005
 29,023

 753

 251

 2,805
 —

 11,788

 2,678
 90
 —

 —
 (104)
 137
 138
 2,939

 570
 1,414
 (116)
 (1,481)
 722
 310
 1,419
 (34,462)

 (23)
 (35)
 4,869
 (6,976)
 7,517
 5,352

 41,902
 361
 —
 —
 —
 —
 (500)
 41,763
 12,653
 (103)
 16,455
 29,005

 728

 —

 —
 —

 —

The accompanying notes are an integral part of these financial statements.

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 1 - GENERAL:

a.  General:

1)       RedHill  Biopharma  Ltd.  (the  “Company”),  incorporated  on  August  3,  2009,  together  with  its  wholly-
owned  subsidiary,  RedHill  Biopharma  Inc.  (“RedHill  Inc.”),  incorporated  in  Delaware,  U.S.  on  January
19, 2017, is a specialty biopharmaceutical company primarily focused on gastrointestinal (“GI”) diseases
and infectious diseases.

The  Company’s  ordinary  shares  were  traded  on  the  Tel-Aviv  Stock  Exchange  (“TASE”)  from  February
2011 to February 2020, after which the Company voluntarily delisted from trading on the TASE, effective
February  13,  2020.  The  Company’s  American  Depositary  Shares  (“ADSs”)  were  traded  on  the  Nasdaq
Capital Market from December 27, 2012 and have been listed on the Nasdaq Global Market (“Nasdaq”)
since July 20, 2018.

The Company’s registered address is 21 Ha’arba’a St, Tel-Aviv, Israel.

2) Since  the  Company  established  its  commercial  presence  in  the  U.S.  in  2017,  it  has  promoted  or
commercialized  various  GI-related  products  that  were  either  developed  internally,  acquired  through  in-
licensing or through co-promotion agreements. As of the date of approval of these financial statements,
the Company commercializes in the U.S., Talicia®, for the treatment of Helicobacter pylori  infection  in
adults, the first product approved by the U.S.  Food  and  Drug  Administration  (“FDA”)  being  developed
primarily internally  by  the  Company,  Movantik®, for  the  treatment  of  opioid-induced  constipation,  and
Aemcolo® (rifamycin), for traveler’s diarrhea.

On  February  23,  2020,  RedHill  Inc.  entered  into  an  exclusive  license  agreement  (the  “License
Agreement”) with AstraZeneca AB (“AstraZeneca”) pursuant to which AstraZeneca granted RedHill Inc.
exclusive, worldwide (excluding Europe, Canada and Israel) commercialization and development rights to
Movantik® (naloxegol). In addition, RedHill Inc. entered into a supply agreement (“Supply Agreement”)
and a transitional services agreement (“TSA”) with AstraZeneca, pursuant to which AstraZeneca provides
RedHill Inc. certain technology transfers and related materials for an agreed period to enable the Company
to manufacture and distribute Movantik® through its own supply chain, as well as various other supporting
services over certain agreed periods. On October 6, 2020, the parties amended the License Agreement to
grant RedHill Inc. also the exclusive commercialization and development rights to Movantik® (naloxegol)
in Israel. See note 16(a)(5).

3)    Through December 31, 2020, the Company has an accumulated deficit and its activities have been funded
primarily  through  public  and  private  offerings  of  the  Company’s  securities  and  borrowing.  There  is  no
assurance that the Company’s business will generate sustainable positive cash flows.

The Company plans to further fund its future operations through commercialization and out-licensing of
its  therapeutic  candidates,  commercialization  of  in-licensed  or  acquired  products  and  raising  additional
capital through equity or debt financing or through non-dilutive financing. The Company’s current cash
resources are not sufficient to complete the research and development of all of its therapeutic candidates
and  to  fully  support  its  commercial  operations  until  generation  of  sustainable  positive  cash  flows.
Management expects that the Company will incur additional losses as it continues to focus its resources on
advancing the development of its therapeutic candidates, as well as advancing its commercial operations,
based on a prioritized plan that will result in negative cash flows from operating activities. The Company
believes its existing capital resources should be sufficient to fund its current and planned operations for at
least the next 12 months. See note 28 with respect to an offering completed by the Company subsequent to
December 31, 2020.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

If  the  Company  is  unable  to  out-license,  sell  or  commercialize  its  therapeutic  candidates,  generate
sufficient  and  sustainable  revenues  from  its  commercial  operations,  or  obtain  future  financing,  the
Company  may  be  forced  to  delay,  reduce  the  scope  of,  or  eliminate  one  or  more  of  its  research  and
development  or  commercialization  programs,  any  of  which  may  have  a  material  adverse  effect  on  the
Company’s business, financial condition or results of operations.

The current COVID-19 pandemic has presented substantial public health and economic challenges around
the  world  and  specifically  in  the  Company’s  target  markets  in  the  U.S.,  affecting  employees,  patients,
communities and business operations. The full extent to which the COVID-19 pandemic will directly or
indirectly  impact  the  Company’s  business,  results  of  operations  and  financial  condition  will  depend  on
future  developments  that  are  highly  uncertain  and  cannot  be  accurately  predicted  at  this  stage.  The
Company  took  actions  designed  to  mitigate  the  potential  impact  of  the  COVID-19  pandemic  on  its
business  operations  and  to  date,  the  COVID-19  pandemic  has  not  caused  significant  disruptions  to  the
supply chain and the Company has sufficient supply on hand to meet U.S. commercial demand. A number
of the Company’s commercial activities have been impacted by the COVID-19 pandemic, including some
launch  sales  and  marketing  activities  for  Talicia®  for  H.  pylori  infection  and  Aemcolo®  for  travelers’
diarrhea.  Although  no  major  disruptions,  other  than  manageable  impact  on  its  development  and
commercial activities, the Company continues to assess the potential impact of the COVID-19 pandemic
on  its  business  and  operations,  including  on  its  sales,  expenses,  supply  chain,  financial  resources  and
clinical trials. See also note 3 and note 11(b) regarding the impairment test performed by the Company.

b. Approval of the financial statements:

These financial statements were approved by the Board of Directors (the "BoD") on March 3, 2021.

NOTE 2 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

a.    Basis for presentation of the financial statements

The  consolidated  financial  statements  of  the  Company  have  been  prepared  in  accordance  with
International  Financial  Reporting  Standards  (“IFRS”),  as  issued  by  the  International  Accounting
Standards Board (“IASB”).

The significant accounting policies described below have been applied consistently in relation to all the
periods presented, unless otherwise stated.

The consolidated financial statements have been prepared under the historical cost convention, subject to
adjustments  in  respect  of  revaluation  of  financial  assets  and  financial  liabilities  at  fair  value  through
profit or loss.

The  preparation  of  financial  statements  in  conformity  with  IFRS  requires  the  use  of  certain  critical
accounting estimates. It also requires management to exercise its judgment in applying the Company’s
accounting  policies.  The  areas  involving  a  higher  degree  of  judgment  or  complexity,  or  areas  where
assumptions  and  estimates  are  significant  to  the  financial  statements,  are  disclosed  in  note  3.  Actual
results could differ significantly from those estimates and assumptions.

b.    Translation of foreign currency transactions and balances

1)    Functional and presentation currency

Items  included  in  the  consolidated  financial  statements  are  measured  using  the  currency  of  the
primary economic environment in which the Company and its subsidiary operate (the “Functional

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Currency”). The consolidated financial statements are presented in U.S. dollars (“$”), which is the
Company’s functional and presentation currency.

2)   Transactions and balances

Foreign currency transactions in currencies different from the Functional Currency (hereafter foreign
currency, mostly New Israeli Shekel (“NIS”)) and Euro (“EUR”) are translated into the Functional
Currency  using  the  exchange  rates  at  the  dates  of  the  transactions.  Foreign  exchange  differences
resulting from the settlement of such transactions and from the translation of period-end exchange
rates  of  monetary  assets  and  liabilities  denominated  in  foreign  currencies  are  recorded  in  the
Statements of Comprehensive Loss under financial income or financial expenses.

c.    Principles of consolidation

The  Company’s  consolidated  financial  statements  include  the  accounts  of  the  Company  and  its
subsidiary. All intercompany balances and transactions have been eliminated in consolidation.

d.    Cash and cash equivalents

Cash and cash equivalents include cash on hand and unrestricted short-term bank deposits with maturities
of three months or less.

e.    Trade receivables  

Trade receivables are recognized initially at the amount of consideration that is unconditional. They are
subsequently  measured  at  amortized  cost  using  the  effective  interest  method,  less  loss  allowance.  See
also note (i)(3).

f.     Inventory

The Company’s inventory represents items purchased by the Company and held for sale in the ordinary
course of business, as well as inventory in the process of production for a sale in the ordinary course of
business or materials or supplies to be used in the production process, to the extent they are recoverable.
The inventory is stated at the lower of cost or net realizable value. Cost of inventory is determined using
the first-in, first-out method.

The  Company  continually  evaluates  inventory  for  potential  loss  due  to  excess  quantity  or  obsolete  or
slow-moving inventory by comparing sales history and sales projections to the inventory on hand. When
evidence indicates that the carrying value of a product may not be recoverable, a charge is recorded to
reduce the inventory to its current net realizable value.

g.    Fixed assets

Fixed assets items are stated at cost less accumulated depreciation.

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Depreciation is computed by the straight-line method, to reduce the cost of fixed assets to their residual
value over their estimated useful lives as follows:

Computer equipment

Office furniture and equipment

     %

 33 

8-15 

Leasehold improvements are depreciated by the straight-line method over the shorter of the term of the
lease or the estimated useful life of the improvements. 

h.    Intangible assets

1)    Licenses

The Company’s intangible assets represent in-licenses of development-phase compounds acquired by the
Company,  where  the  Company  continues  or  has  the  option  to  continue  to  do  the  development  work
(“R&D assets”), as well as commercialization rights for approved products ("Commercialization assets").

R&D  assets  are  stated  at  cost  and  are  not  amortized.  These  assets  are  tested  for  impairment  at  least
annually. At the time these assets will be available for use, they will be amortized over their useful lives.

Commercialization  assets  are  stated  at  cost  and  are  amortized  on  a  straight-line  basis  over  their  useful
economic  life  when  they  are  available  for  use.  These  assets  are  subsequently  carried  at  cost  less
accumulated amortization and impairment losses.

In determining the useful economic life of a commercialization asset, the Company considered, among
other  factors,  the  duration  of  the  license,  patent  and  regulatory  data  exclusivities  of  the  product,
anticipated  duration  of  sales  of  the  product  following  loss  of  exclusivity,  and  competitors  in  the
marketplace.  

Amounts due for future payment based on contractual agreements are accrued upon reaching the relevant
milestones.

All intangible assets are tested for impairment if any events have occurred or changes in circumstances
have  taken  place  which  might  indicate  that  their  carrying  amounts  may  not  be  recoverable.  See  also
note 3 for key assumptions used in the determination of the recoverable amounts.

An  impairment  loss  is  recognized  for  the  amount  by  which  the  asset’s  carrying  amount  exceeds  its
recoverable amount. The recoverable amount is the higher of an asset’s fair value less costs to sell and
value  in  use.  For  purposes  of  assessing  impairment,  assets  are  grouped  at  the  lowest  levels  for  which
there are separately identifiable cash flows (cash-generating units).

2)    Research and development

Research  expenses  are  recognized  as  an  expense  as  incurred.  An  intangible  asset  arising  from  the
development of the Company’s therapeutic candidates is recognized if all of the following conditions are
met:

● it is technically feasible to complete the intangible asset so that it will be available for use;
● management intends to complete the intangible asset and use it or sell it;

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

● there is an ability to use or sell the intangible asset;
● it can be demonstrated how the intangible asset will generate probable future economic benefits;

and

● adequate technical, financial and other resources to complete the development and to use or sell
the  intangible  asset  are  available  and  costs  associated  with  the  intangible  asset  during
development can be measured reliably.

Other  development  costs  that  do  not  meet  the  above  criteria  are  recognized  as  expenses  as  incurred.
 Development costs previously recognized as an expense are not recognized as an asset in a subsequent
period.

Research  and  development  costs  for  the  performance  of  pre-clinical  trials,  clinical  trials,  and   
 manufacturing by subcontractors are recognized as expenses when incurred.

i.     Financial assets

1) Classification

The financial assets of the Company are classified into the following categories: financial assets at
fair value through profit or loss, and financial assets at amortized cost. The classification is done on
the basis of the Company’s business model for managing the financial asset and the contractual cash
flow characteristics of the financial asset.

a) Financial assets at amortized cost

Financial assets at amortized cost are assets held within a business model whose objective is to hold
assets in order to collect contractual cash flows and the contractual terms of the financial asset give
rise  on  specified  dates  to  cash  flows  that  are  solely  payments  of  principal  and  interest  on  the
principal amount outstanding.

Financial  assets  at  amortized  cost  are  included  in  current  assets,  except  for  those  with  maturities
greater than 12 months after the Statements of Financial Position date (for which they are classified
as noncurrent assets).

Financial  assets  at  amortized  cost  of  the  Company  are  included  in  trade  receivables,  and  other
receivables and bank deposits in the Statements of Financial Position.

b) Financial assets at fair value through profit or loss  

Financial  assets  at  fair  value  through  profit  or  loss  of  the  Company  are  assets  not  measured  at
amortized  cost  in  accordance  with  (1)(a)  above.  Assets  in  this  category  are  classified  as  current
assets  if  they  are  expected  to  be  settled  within  12  months;  otherwise,  they  are  classified  as
noncurrent.

2) Recognition and measurement

Regular purchases and sales of financial assets are recognized on the settlement date, which is the
date on which the asset is delivered to the Company or delivered by the Company. Investments are
initially recognized at fair value plus direct incremental transaction costs for all financial assets not
recorded at fair value through profit or loss, except for trade receivables, that are recognized initially
at the amount of consideration that is unconditional.

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Financial  assets  measured  at  fair  value  through  profit  or  loss  are  initially  recognized  at  fair  value,
related transaction costs are expensed to profit or loss. Financial assets are derecognized when the
rights  to  receive  cash  flows  from  the  investments  have  expired  or  have  been  transferred  and  the
Company  has  transferred  substantially  all  risks  and  rewards  of  ownership.  Financial  assets  at  fair
value through profit or loss are subsequently recorded at fair value. Financial assets at amortized cost
are measured in subsequent periods at amortized cost using the effective interest method.

Gains or losses arising from changes in the fair value of financial assets at fair value through profit
or loss are presented in the Statements of Comprehensive Loss under “Financial Expenses (Income),
net.”

3)

Impairment

The Company recognizes a loss allowance for expected credit losses on financial assets at amortized
cost.

At each reporting date, the Company assesses whether the credit risk on a financial instrument has
increased significantly since initial recognition. If the financial instrument is determined to have a
low  credit  risk  at  the  reporting  date,  the  Company  assumes  that  the  credit  risk  on  a  financial
instrument has not increased significantly since initial recognition.

The Company measures the loss allowance for expected credit losses on trade receivables that are
within  the  scope  of  IFRS  15  and  on  financial  instruments  for  which  the  credit  risk  has  increased
significantly  since  initial  recognition  based  on  lifetime  expected  credit  losses.  Otherwise,  the
Company measures the loss allowance at an amount equal to 12-month expected credit losses at the
current reporting date.

j.     Financial liabilities

Financial  liabilities  are  initially  recognized  at  their  fair  value  minus  transaction  costs  that  are  directly
attributable to the issue of the financial liability and are subsequently measured at amortized cost.

The  Company’s  financial  liabilities  at  amortized  cost  include:  accounts  payable,  accrued  expenses  and
other current liabilities, lease liabilities, borrowing, payable in respect of the intangible asset and royalty
obligation.

k.    Share capital

The Company’s ordinary shares are classified as the Company’s share capital. Incremental costs directly
attributed to the issuance of new shares or warrants are presented under equity as a deduction from the
proceeds of issuance.

l.     Employee benefits

1)    Pension and retirement benefit obligations

In  any  matter  related  to  payment  of  pension  and  severance  pay  to  employees  in  Israel  to  be
dismissed or to retire from the Company, the Company operates in accordance with labor laws.

Labor laws and agreements in Israel, as well as the Company’s practice, require the Company to pay
severance pay and/or pensions to employees dismissed or retired, in certain circumstances.

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

The Company has a severance pay plan in accordance with Section 14 of the Israeli Severance Pay
Law which is treated as a defined contribution plan. According to the plan, the Company regularly
makes payments to severance pay or pension funds without having a legal or constructive obligation
to pay further contributions if the fund does not hold sufficient assets to pay the related payments to
employees’  service  in  current  and  prior  periods.  Contributions  for  severance  pay  or  pension  are
recognized  as  employee  benefit  expenses  when  they  are  due  commensurate  with  receipt  of  work
services from the employee, and no further provision is required in the financial statements.

The Company’s subsidiary provides, at will, benefit contributions for its employees.  

2)    Vacation and recreation pay

Under  Israeli  law,  each  employee  in  Israel  is  entitled  to  vacation  days  and  recreation  pay,  both
computed on an annual basis. This entitlement is based on the period of employment.  The Company
records expenses and liability for vacation and recreation pay based on the benefit accumulated by
each employee. 

m.   Share-based payments

The Company operates several equity-settled, share-based compensation plans to employees (as defined
in  IFRS  2  “Share-Based  Payments”)  and  service  providers.  As  part  of  the  plans,  the  Company  grants
employees and service providers, from time to time and at its discretion, options to purchase Company
shares. The fair value of the employee and service provider services received in exchange for the grant of
the  options  is  recognized  as  an  expense  in  profit  or  loss  and  is  recorded  as  accumulated  deficit  within
equity. For employees, the total amount recognized as an expense over the vesting period of the options
(the period during which all vesting conditions are expected to be met) is determined by reference to the
fair value of the options granted at the date of grant. For service providers (including equity instruments
granted  in  consideration  for  intangible  assets,  see  note  16(a)(4)),  the  Company  measures  the  awards
based on the fair value of the asset or service received.

Vesting conditions are included in the assumptions about the number of options that are expected to vest.
The  total  expense  is  recognized  over  the  vesting  period,  which  is  the  period  over  which  all  of  the
specified vesting conditions are to be satisfied.

At the end of each reporting period, the Company revises its estimates of the number of options that are
expected  to  vest  based  on  non-market  vesting  conditions.  The  Company  recognizes  the  impact  of  the
revision to original estimates, if any, in profit or loss, with a corresponding adjustment to accumulated
deficit.

When  exercising  options,  the  Company  issues  new  shares.  The  proceeds,  less  directly  attributable
transaction costs, are recognized as share capital (par value) and share premium. 

n.    Revenue from contracts with customers

The Company generated revenue in the years presented in these financial statements from product sales,
including  in-licensed  products,  and  from  promotional  services  provided  in  relation  to  third-party
products.

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

1)    Revenue from the sale of products

The Company sells products mainly to wholesale distributors. Revenue is recognized at a point in
time when control over the product is transferred to the customer (upon delivery), at the net selling
price, which reflects reserves for variable consideration, including discounts and allowances.

The transaction price in these arrangements is the consideration to which the Company expects to be
entitled from the customer. The consideration promised in a contract with the Company’s customers
may include fixed amounts and variable amounts. The Company estimates the variable consideration
and includes it in the transaction price using the most likely outcome method, and only to the extent
it is highly probable that a significant reversal of cumulative revenue recognized will not occur when
the uncertainty associated with the variable consideration is subsequently resolved.

The  specific  considerations  the  Company  uses  in  estimating  these  amounts  related  to  variable
consideration are as follows:

Trade  discounts  and  distribution  fees.  The  Company  offers  discounts  to  its  customers,  as  an
incentive for prompt payment. The Company records these discounts as a reduction of revenue in the
period the related revenue from the sale of products is recognized. In addition, distribution fees are
paid to certain distributors based on contractually determined rates from the gross consideration. As
the fee paid to the customer is not for a distinct good or service, it is recognized as a reduction of
revenue in the period the related revenue from the sale of products is recognized.

Rebates  and  patient  discount  programs.  The  Company  offers  various  rebate  and  patient  discount
programs, which result in discounted prescriptions to qualified patients. The Company estimates the
allowance for these rebates and coupons based on historical and estimated utilization of the rebate
and discount programs, at the time the revenues are recognized. These estimates are recognized as a
reduction of revenue.

Product  returns.  The  Company  offers  customers  a  right  of  return.  The  Company  estimates  the
amount  of  product  sales  that  may  be  returned  by  its  customers  and  records  this  estimate  as  a
reduction of revenue at the time of sale, based on historical rates of return, or, if such historical data
is  not  available,  the  Company  estimates  product  returns  based  on  its  own  sales  information,  its
visibility into the inventory remaining in the distribution channel and product dating. At the end of
each reporting period, the Company may decide to constrain revenue for product returns based on
information from various sources.  

Principal versus agent considerations. When a third party is involved in providing goods or services
to  a  customer,  the  Company  analyzes  whether  the  Company  acts  as  a  principal  or  an  agent  in  the
transaction, based on whether the Company obtains control of the product before it is transferred to
the  customer,  using  the  indicators  provided  in  IFRS  15,  including:  primary  responsibility  for
fulfilling the promise to provide the products to its customers, inventory risk before and after transfer
to the customers and discretion in establishing the selling price of each product. When determined to
be  the  principal  in  the  arrangements,  the  Company  recognizes  revenues  in  the  gross  amount  it
expects to be entitled in exchange for the products transferred to the customers.

2)    Revenue from promotional services

In 2020, the Company terminated the promotional agreements and recognized immaterial revenues
from promotional services. In 2019 and 2018, the Company recognized revenue from promotional
services as it satisfied its performance obligation over time, in an amount equal to the consideration

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

to  which  it  expected  to  be  entitled  to,  taking  into  consideration  the  constraint  on  variable
considerations stipulated in IFRS 15.

3)    Practical expedients and exemptions

The Company expenses sales commissions when incurred since the amortization period of the asset
that the Company otherwise would have recognized would have been for less than one year. These
costs are recorded as selling and marketing expenses. 

o.    Advertising and promotional expenses

Advertising  and  promotional  costs  include,  among  others,  distribution  of  free  samples  of  the
commercialized products. These costs are recognized as an expense when incurred.

p.    Loss per ordinary share

The computation of basic loss per share is based on the Company’s loss divided by the weighted average
number of ordinary shares outstanding during the period.

In calculating the diluted loss per share, the Company adds the weighted average of the number of shares
to  be  issued  to  the  average  number  of  shares  outstanding  used  to  calculate  the  basic  loss  per  share,
assuming all shares that have a potentially dilutive effect have been exercised into shares. 

q.    Deferred taxes

Deferred income tax is recognized using the liability method for temporary differences arising between
the tax bases of assets and liabilities and their carrying amounts in these financial statements.

Deferred  income  tax  is  determined  using  tax  rates  (and  laws)  that  have  been  enacted  or  substantially
enacted by the date of the Statements of Financial Position and are expected to apply when the related
deferred income tax asset will be realized, or the deferred income tax liability will be settled. Deferred
income tax assets are recognized only to the extent that it is probable that future taxable profit will be
available against which the temporary differences can be utilized.

Since the Company is unable to assess whether it will have taxable income in the foreseeable future, no
deferred tax assets were recorded in these financial statements. 

r.    Leases

a) The  Company  has  adopted  IFRS  16  retrospectively  from  January  1,  2019,  but  has  not  restated
comparatives for the 2018 reporting period, as permitted under the specific transitional provisions in
the  standard.  The  reclassifications  and  the  adjustments  arising  from  the  new  leasing  rules  are
therefore recognized in the statement of financial position at the date of initial application.

On  adoption  of  IFRS  16,  the  Company  recognized  lease  liabilities  in  relation  to  leases  that  had
previously  been  classified  as  ‘operating  leases’  under  the  principles  of  IAS  17  “Leases.”  These
liabilities were measured at the present value of the remaining lease payments, discounted using the
lessee’s incremental borrowing rate as of January 1, 2019. The weighted average lessee’s incremental
annual borrowing rate applied to the lease liabilities on January 1, 2019, was 6.9%.

The associated right-of-use assets were measured at the amount equal to the lease liability and as a
result, there was no impact on accumulated deficit on January 1, 2019.

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

In  applying  IFRS  16  for  the  first  time,  the  Company  has  used  the  following  practical  expedient
permitted by the standard - the accounting for operating leases with a remaining lease term of less
than 12 months as of January 1, 2019, as short-term leases.

The Company has also elected not to reassess whether a contract is or contains a lease at the date of
initial application. Instead, for contracts entered into before the transition date, the Company relied
on its assessment made applying IAS 17 and IFRIC 4 determining whether an arrangement contains
a lease.

b) From January 1, 2019, the leases are recognized as a right-of-use asset and a corresponding liability
at  the  date  at  which  the  leased  asset  is  available  for  use  by  the  Company.  Each  lease  payment  is
allocated between the liability and finance cost. The finance cost is charged to profit or loss over the
lease  period  so  as  to  produce  a  constant  periodic  rate  of  interest  on  the  remaining  balance  of  the
liability for each period. The right-of-use asset is depreciated over the shorter of the asset’s useful
life and the lease term on a straight-line basis.

Assets  and  liabilities  arising  from  a  lease  are  initially  measured  on  a  present  value  basis.  Lease
liabilities include the net present value of the following lease payments: fixed payments (including
in-substance fixed payments) and variable lease payments that are based on an index or a rate.

The lease payments are discounted using the lessee’s incremental borrowing rate, being the rate that
the lessee would have to pay to borrow the funds necessary to obtain an asset of similar value in a
similar economic environment with similar terms and conditions.

Right-of-use  assets  are  measured  at  cost  being  the  amount  of  the  initial  measurement  of  the  lease
liability.

Payments  associated  with  short-term  leases  and  leases  of  low-value  assets  are  not  recognized  as
right-of-use  assets  or  lease  liabilities  but  are  recognized  on  a  straight-line  basis  as  an  expense  in
profit or loss. Short-term leases are leases with a lease term of 12 months or less. Low-value assets
include IT-equipment and small items of office furniture.

Contracts may contain both lease and non-lease components. For leases of properties, the Company
allocates  the  consideration  in  the  contract  to  the  lease  and  non-lease  components  based  on  their
relative stand-alone prices. However, for leases of vehicles, for which the Company is a lessee, it has
elected  not  to  separate  lease  and  non-lease  components  and  instead  accounts  for  these  as  a  single
lease component.

c) Until the 2018 financial year, the leases of offices and cars by the Company and its subsidiary were
classified  as  operating  leases  and  payments  made  were  charged  to  profit  or  loss  on  a  straight-line
basis over the period of the lease.

s.    Recently adopted pronouncements

Amendments to IFRS 3 'business combinations' - Definition of a Business ("the amendment").

The  amended  definition  of  a  business  requires  an  acquisition  to  include  an  input  and  a  substantive
process that together significantly contribute to the ability to create outputs. The definition of the term
‘outputs’  is  amended  to  focus  on  goods  and  services  provided  to  customers,  generating  investment
income and other income, and it excludes returns in the form of lower costs and other economic benefits.
The amendment also provides an optional test - the concentration test. If substantially all of the fair value

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

of the gross assets acquired is concentrated in a single identifiable asset or a group of similar identifiable
assets, then the acquired set of assets and activities are not considered a business. The Company applied
the amendment to IFRS 3 prospectively as from January 1, 2020. See also note 16a(5) for the acquisition
of Movantik®.

NOTE 3 - CRITICAL ACCOUNTING ESTIMATES AND JUDGMENTS:

The  preparation  of  financial  statements  requires  management  to  make  estimates  which,  by  definition,  will
seldom equal the actual results and will affect the reported amounts in the Company’s consolidated financial
statements  and  the  accompanying  notes.  Some  of  the  policies  described  in  note  2  of  the  Company’s
consolidated financial statements involve a high degree of judgment or complexity. The Company believes
that the most critical accounting policies and significant areas of judgment and estimation are in:

● Recognition and measurement of allowance for rebates and patient discount programs
● Impairment reviews of intangible R&D assets
● Estimated recoverable amount and useful economic life of the Aemcolo® asset.
● Estimated useful economic life of the acquired assets in the Movantik® acquisition.

Recognition and measurement of allowance for rebates and patient discount programs

The Company offers various rebate and patient discount programs, which result in discounted prescriptions to
qualified  patients.  Rebates  and  discounts  provided  to  the  wholesalers  and  to  the  patients  under  these
arrangements are accounted for as variable consideration, and recognized as a reduction in revenue, for which
unsettled amounts are accrued. The allowance for these rebates is calculated based on historical and estimated
utilization of the rebate and discount programs at the time the revenues are recognized.  The main estimates
used in recognizing and measuring this allowance relate to the amount of products sold to customers not yet
prescribed  to  patients  (units  “in  the  channel”)  and  the  mix  of  rebate  and  discount  programs  estimated  for
future prescription utilization. The Company periodically evaluates it estimates against actual results and, if
necessary, updates the estimates accordingly.

Impairment reviews of intangible R&D assets

The Company reviews annually or when events or changes in circumstances indicate the carrying value of the
R&D assets may not be recoverable.

When and if necessary, an impairment loss is recognized for the amount by which the asset’s carrying amount
exceeds  its  recoverable  amount.  The  recoverable  amount  is  determined  using  discounted  cash  flow
calculations where the asset’s expected post-tax cash flows are risk-adjusted over their estimated remaining
useful  economic  life.  The  risk-adjusted  cash  flows  are  discounted  using  the  estimated  Company’s  post-tax
weighted average cost of capital (“WACC”) which is 17%.

The main estimates used in calculating the recoverable amount include: outcome of the therapeutic candidates
R&D  activities;  probability  of  success  in  gaining  regulatory  approval,  size  of  the  potential  market  and  the
Company’s asset’s specific share in it and amount and timing of projected future cash flows.

Estimated recoverable amount and useful economic life of the Aemcolo® asset

The Aemcolo® asset was acquired in October 2019 in exchange of the Company’s ADSs and was recognized
at  fair  value  at  the  acquisition  date.  Following  the  outbreak  of  the  COVID-19  pandemic  and  its  significant
impact  on  worldwide  travel,  the  Company  expects  a  continued  decrease  in  U.S.  outbound  travel  and  the
potential market for Aemcolo®, for traveler’s diarrhea, and therefore has recalculated the recoverable amount
of the intangible asset related to Aemcolo®. The recoverable amount was determined using discounted cash

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

flow calculations where the asset’s expected post-tax cash flows are risk-adjusted (using WACC) over their
estimated remaining useful economic life.

The main estimates used in calculating the recoverable amount include size of the potential market, the asset’s
peak market share and the period in which it will be reached and the amount and timing of projected future
cash flows. See note 11(b).

Moreover, the Company determined the asset’s useful economic life, over which the asset will be amortized
on  a  straight-line  from  its  acquisition.  The  main  estimate  used  in  determining  the  useful  life  was  the
anticipated duration of sales of the product after its patent expiration.

Estimated useful economic life of the acquired assets in the Movantik® acquisition

In connection with the agreements mentioned in note 1a(2) above, the Company accounted for the acquisition
of  rights  to  Movantik®  as  an  asset  acquisition.  Since  all  acquired  assets  are  intended  to  generate  revenues
from sales of Movantik® and have a similar useful life, the Company attributed this consideration to a single
intangible asset representing the acquired rights to Movantik®. The Company determined the asset’s useful
economic  life,  over  which  the  asset  will  be  amortized  on  a  straight-line  from  its  acquisition.  The  main
estimate  used  in  determining  the  useful  life  was  the  anticipated  duration  of  sales  of  the  product  after  its
expected patent expiration.

NOTE 4 - FINANCIAL INSTRUMENTS AND FINANCIAL RISK MANAGEMENT:

Financial risk management:

1)    Financial risk factors

The  Company’s  activities  expose  it  to  a  variety  of  financial  risks:  market  risks  (including  foreign
exchange  risk  and  interest  risk),  credit  risk  and  liquidity  risk.  The  Company’s  overall  risk
management  program  focuses  on  the  unpredictability  of  financial  markets  and  seeks  to  minimize
potential adverse effects on the Company’s results of operations and financial position.

Risk management is performed by the Chief Financial Officer of the Company who identifies and
evaluates financial risks in close cooperation with the Company’s Chief Executive Officer.

The  Company’s  finance  department  is  responsible  for  carrying  out  financial  risk  management
activities in accordance with policies approved by its BoD. The BoD provides general guidelines for
overall financial risk management, as well as policies dealing with specific areas, such as exchange
rate risk, interest rate risk, credit risk, use of financial instruments, and investment of excess cash. In
order to minimize market risk and credit risk, the Company invests the majority of its cash balances
in  low-risk  investments,  such  as  (i)  highly-rated  bank  deposits  with  terms  of  up  to  one-year  term
with exit points and (ii) a managed portfolio of select corporate bonds comprised of a diversified mix
of  highly-rated  bonds.  No  more  than  10%  of  the  total  value  of  the  Company’s  corporate  bonds
portfolio is invested in a single bond issuer.

(a)   Market risks

(i)  The  Company  could  be  exposed  to  foreign  exchange  risk  as  a  result  of  its  payments  to
employees and service providers and investment of some liquidity in currencies other than the
U.S. dollar (i.e., the Functional Currency). The Company manages the foreign exchange risk by
aligning the currencies for holding liquidity with the currencies of expected expenses, based on
the expected cash flows of the Company. Had the Functional Currency of the Company been

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

stronger by 5% against the NIS, assuming all other variables remained constant, the Company
would have recognized an additional expense of $3,000, $12,000, and $58,000 in profit or loss
for  the  years  ended  December  31,  2020,  2019  and  2018,  respectively.  The  foreign  exchange
risks associated with these balances are immaterial.

(ii) The Company’s main interest rate risk arises from long-term borrowing with interest on the
outstanding  loan  computed  as  the  3-month  USD  LIBOR  rate  (hereinafter  –  the  “LIBOR”),
subject  to  a  1.75%  floor  rate,  plus  8.2%  fixed  rate,  which  will  be  decreased  to  6.7%,  starting
April  1,  2021.  The  Company  regularly  monitors  the  LIBOR,  as  well  as  the  LIBOR  forward
curve. Based on that, the Company estimates that the 1.75% floor rate will remain effective (i.e.
– LIBOR will remain below 1.75%) throughout the entire period of the borrowing and therefore
the interest rate on this loan is effectively fixed.

In  July  2017,  the  United  Kingdom’s  Financial  Conduct  Authority  (“FCA”),  which  regulates
LIBOR,  announced  its  intention  to  stop  compelling  the  group  of  major  banks  that  sustain
LIBOR to submit rate quotations after the end of 2021 (the “LIBOR Reform”). ICE Benchmark
Administration Limited (IBA), the administrator of the LIBOR, intends to cease the publication
of  the  LIBOR  settings  immediately  following  the  LIBOR  publication  on  June  30,  2023.  The
IBA noted that any publication of the LIBOR settings based on panel bank submissions beyond
December  31,  2021,  will  need  to  comply  with  applicable  regulations,  including  as  to
representativeness. Based on current information from panel banks, IBA anticipates there being
a  representative  panel  for  the  continuation  of  these  USD  LIBOR  settings  through  to  June  30,
2023. As described above and in note 15, the Company’s long-term borrowing, which matures
in 2026, is linked to the LIBOR. It is unclear whether new methods of calculating LIBOR will
be  established  or  if  alternative  benchmark  reference  rates  will  be  adopted.  The  borrowing
agreement  stipulates  that  if  the  administrator  responsible  for  determining  and  publishing  the
LIBOR has made a public announcement identifying a date certain on or after which such rate
shall no longer be provided or published, as the case may be, then the lender may, upon prior
written  notice  to  the  Company,  choose  a  reasonably  comparable  index  or  source  to  enable  to
preserve  the  current  all-in  yield  (including  interest  rate  margins,  any  interest  rate  floors  and
original issue discount, but without regard to future fluctuations of such alternative index). As
mentioned  above,  and  despite  the  LIBOR  Reform,  the  Company  estimates  that  the  effective
floor rate will remain 1.75% throughout the entire period of the borrowing.

(b)  Credit risk

Credit risk arises mainly from cash and cash equivalents and trade receivables. The Company
estimates that since the liquid instruments are mainly invested with highly rated institutions, the
credit and interest risks associated with these balances are low.

Credit  risk  of  trade  receivables  is  the  risk  that  customers  may  fail  to  pay  their  debts.  The
Company  manages  credit  risk  by  setting  credit  limits,  performing  controls  and  monitoring
qualitative and quantitative indicators of trade receivable balances such as the period of credit
taken and overdue payments. Customer credit risk also arises as a result of the concentration of
the Company’s revenues with its largest customers. See also note 25(b).

The Company’s vast majority of sales is to three U.S.-based large wholesale customers, which
their  historical  loss  rate  is  practically  zero.  An  immaterial  amount  of  the  trade  receivable
balance as of December 31, 2020, relates to U.S.-based smaller wholesale customers to whom
the  Company  has  only  limited  history  of  sales.  Based  on  the  above  information,  as  well  as
analyzing if there is any relevant forward-looking information related to the Company’s

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

customers, the Company did not record a loss allowance for trade receivables as of December
31, 2020, and December 31, 2019.

(c)   Liquidity risk

Prudent  liquidity  risk  management  requires  maintaining  sufficient  cash  or  the  availability  of
funding  through  an  adequate  amount  of  committed  credit  facilities.  Management  monitors
rolling forecasts of the Company’s liquidity reserve (comprising of cash and cash equivalents,
deposits and financial assets through profit or loss). This is generally carried out based on the
expected  cash  flow  in  accordance  with  practices  and  limits  set  by  the  management  of  the
Company.

As  of  December  31,  2020,  the  Company  has  generated  revenues  from  commercialization  and
promotional  activities,  however,  no  sufficient  revenue  was  generated  to  compensate  for
operating expenses and therefore the Company is exposed to liquidity risk.

The  tables  below  break  down  the  Company’s  financial  liabilities  into  relevant  maturity
groupings  based  on  their  contractual  and  estimated  maturities.  The  amounts  disclosed  in  the
tables  are  the  contractual  and  estimated  undiscounted  cash  flows.  Balances  due  within  12
months equal their carrying balances as the impact of discounting is not significant.

Contractual maturities of financial liabilities  
at 31 December 2020

Accounts payable

Lease liabilities

Accrued expenses and other current liabilities

Borrowing

Payable in respect of intangible assets purchase

Royalty obligation

Contractual maturities of financial liabilities 
at 31 December 2019

Less
than 1
year 2-5 years

More
than 5
years

Total
contractual
cash flows Carrying amount

U.S. Dollars in Thousands

11,553
 1,985

24,082

 4,210

 11,553
 6,195

 11,553
 5,517

 24,082

 24,082

10,154

107,514

18,530  136,198

 81,386

20,600  10,000
 747

 127
Less
than 1
year 2-5 years

 24,745
 750

 30,600
 1,786
Total
contractual
cash flows Carrying amount

 912
More
than 5
years

U.S. Dollars in Thousands

Accounts payable
Lease liabilities
Accrued expenses and other current liabilities
Royalty obligation

 4,184
 1,052
 5,598

 3,117

 385

 —  394

 999

 4,184
 4,554
 5,598
 1,393

 4,184
 3,815
 5,598
 500

2)    Capital risk management

The  Company’s  objectives  when  managing  capital  are  to  safeguard  the  Company’s  ability  to
continue  as  a  going  concern  in  order  to  provide  returns  for  shareholders,  maintain  optimal  capital
structure, and to reduce the cost of capital.

As discussed in note 15, the Credit Agreement contains a financial covenant requiring RedHill Inc.
to  maintain  a  minimum  level  of  cash,  as  well  as  a  covenant  requiring  it  to  maintain  minimum  net
sales,  beginning  with  the  fiscal  quarter  ending  June  30,  2022.  As  of  December  31,  2020,  the
minimum level of cash, which relates to the term loans is $16 million. This amount is presented as
restricted cash on the statement of financial position.

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

3)   Fair value estimation

The following is an analysis of financial instruments measured at fair value using valuation methods.
The different levels have been defined as follows:

● quoted prices (unadjusted) in active markets for identical assets or liabilities (level 1);
● inputs other than quoted prices included within level 1 that are observable for the asset or
liability, either directly (that is, as prices) or indirectly (that is, derived from prices) (level
2); and

● inputs  for  the  asset  or  liability  that  are  not  based  on  observable  market  data  (that  is,

unobservable inputs) (level 3).

The fair value of financial instruments traded in active markets is based on quoted market prices at
dates  of  the  Statements  of  Financial  Position.  A  market  is  regarded  as  active  if  quoted  prices  are
readily and regularly available from an exchange, dealer, broker, industry group, pricing service, or
regulatory agency, and those prices represent actual and regularly occurring market transactions on
an arm’s length basis. These instruments are included in level 1.

The fair value of financial instruments that are not traded in an active market is determined by using
valuation techniques. These valuation techniques maximize the use of observable market data where
it  is  available  and  rely  as  little  as  possible  on  entity-specific  estimates.  If  all  significant  inputs
required to determine the fair value of an instrument are observable, then the instrument is included
in level 2.

If  one  or  more  of  the  significant  inputs  is  not  based  on  observable  market  data,  the  instrument  is
included in level 3.

The following table presents Company assets and liabilities measured at fair value:

December 31, 2020:

Assets -

Financial assets at fair value through profit or loss

December 31, 2019:

Assets -

Financial assets at fair value through profit or loss

Level 1

U.S. dollars in thousands

 481

 8,500

The  carrying  amount  of  cash  equivalents,  current  and  non-current  bank  deposits,  receivables,  account
payables and accrued expenses approximate their fair value due to their short-term characteristics.

The fair values of the Borrowing and the Payable in respect of intangible assets purchase balances as of
December  31,  2020,  are  approximately  $94  million  and  $26.6  million.  These  fair  values  are  based  on
discounted cash flows using a current borrowing rate.

The fair value of the Royalty obligation balance is not materially different from its carrying amount.

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 5 - CASH AND CASH EQUIVALENTS:

Cash in bank
Short-term bank deposits

December 31, 

2020

2019

U.S. dollars in thousands
 14,264
 15,031  
 29,295  

 6,471
 22,552
 29,023

The carrying amounts of the cash and cash equivalents approximate their fair values.

NOTE 6 - FINANCIAL ASSETS AT FAIR VALUE THROUGH PROFIT OR LOSS:

These financial assets as of December 31, 2020, represent a portfolio of marketable debt securities.

The Company’s business model regarding this portfolio is to realize cash flows through the sale of its assets,
rather than hold these assets to collect their contractual cash flows or both to collect contractual cash flows
and to sell these financial assets. The Company is primarily focused on fair value information and uses that
information to assess the assets’ performance and to make decisions. Therefore, this portfolio is classified as
financial assets at fair value through profit or loss.

The  fair  value  of  the  securities  is  based  on  their  exchange  market  price  at  the  end  of  each  trading  day  and
reporting period.

NOTE 7 - PREPAID EXPENSES AND OTHER RECEIVABLES:

Advance to suppliers
Discount from service provider
Prepaid expenses
Government institutions

December 31, 

2020

2019

U.S. dollars in thousands
 2,543

 46  
 2,298  
 634  
 5,521  

 1,412
 63
 413
 356
 2,244

The fair value of other receivables, which constitute of financial assets, approximates their carrying amount.

NOTE 8 - INVENTORY:

Raw materials
Finished goods

December 31, 

2020

2019

U.S. dollars in thousands
 1,792
 4,734  
 6,526  

 1,590
 292
 1,882

During the years ended December 31, 2020, and 2019, the Company recognized amounts of $5.2 million and
$0.9 million, respectively, in inventory cost as part of cost of revenues.

Write-downs of inventories to net realizable value amounted to $0.4 million in 2020 and $0.1 million in 2019.
These were recognized as an expense, included in cost of revenues in the statement of comprehensive loss.

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 9 - FIXED ASSETS:

The composition of assets and accumulated depreciation are grouped by major classifications:

Cost
December 31

Accumulated depreciation Depreciated balance

December 31

December 31

2020

2019

2020

2019

2020

2019

U.S. dollars in thousands

Office  furniture  and  equipment
(including computers)
Leasehold improvements

 753  
 357  
 1,110  

 534  
 138  
 672  

 479  
 120  
 599  

 324  
 120  
 444  

 274  
 237  
 511  

 210
 18
 228

NOTE 10 - LEASES:

Amounts recognized in the Statements of Financial Position:

Right-of-use assets:

Properties
Vehicles

Lease liabilities:

December 31, 2020

     December 31, 2019

U.S dollars in thousands

 2,593  
 2,599  
 5,192  

 3,199
 379
 3,578

Current
Non-current

 834
 2,981
 3,815
*Additions to the right-of-use assets and lease liabilities during the year ended 2020 and 2019 were $2.9 million and
$2.8 million, respectively.

 1,710
 3,807  
 5,517  

Amounts recognized in the Statements of Comprehensive Loss:

Depreciation charge of right-of-use assets

Properties
Vehicles

Interest expense (included in financial expenses)

Year Ended
December 31, 2020

Year Ended
December 31, 2019

 607  
 948
 1,555
 574

 524
 370
 894
 390

*Expense relating to short-term leases and expense relating to leases of low-value assets are immaterial.

**The total cash outflow for leases in 2020 and 2019 was $2 million and $1 million, respectively.

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 11 - INTANGIBLE ASSETS:

a.        The  Company’s  intangible  assets  represent  in-licenses  of  R&D  assets  and  Commercialization  assets

(rights related to Movantik® and Aemcolo®). The changes in those assets are as follows:

R&D assets:
Cost:

Balance at beginning of year
Additions during the year
Amortization charges
Balance at end of year
Commercialization assets:
Cost:

Balance at beginning of year
Additions during the year see notes 16(a)(4)-16(a)(6) 
Amortization and impairment charges see (b) below
Balance at end of year

Year Ended December 31, 
2020
2019
U.S. dollars in thousands

 5,355
 402
 (50)
 5,707

 11,572
 77,585
 (6,985)
 82,172
 87,879

 5,320
 35
 —
 5,355

 —
 11,788
 (216)
 11,572
 16,927

The Company estimated the useful life of assets related to Movantik® and Aemcolo® at 10.5 years and 11
years, respectively, from the dates of each asset’s acquisition (April 2020 and October 2019, respectively).
Moreover, the Company estimated the useful life of the asset related to Talicia® at approximately 15 years
from its marketing approval date (November 2019). For further details regarding the intangible assets see
notes 2h, 3, and 16.

b.    Intangible assets impairment:

Following  the  outbreak  of  the  COVID-19  pandemic  and  its  significant  impact  on  worldwide  travel,  the
Company expects a continued decrease in U.S. outbound travel and the potential market for Aemcolo®,
for  traveler’s  diarrhea,  and  therefore  has  recalculated  the  recoverable  amount  of  the  intangible  asset
related  to  Aemcolo®.  During  the  year  ended  2020,  the  Company  adjusted  the  recoverable  amount  to
approximately $9.8 million and recognized an impairment loss of $0.8 million. The significant changes in
assumptions  are  related  to  an  expected  decrease  in  the  size  of  the  potential  market  from  2020  through
2023,  as  well  as  a  change  in  the  WACC  used  to  discount  the  asset’s  cash  flows  from  15.4%  as  of
December 31, 2019, to 17.2% as of the date of the recalculation on March 31, 2020. The impairment loss
was recognized under Cost of Revenues in the Consolidated Statements of Comprehensive Loss, and it is
attributable in full to the Commercial Operations segment.

As of December 31, 2020, the Company determined that there is no indication for additional impairment
with respect to the Aemcolo® product and therefore no additional assessment was required for this asset.

As there were no indicators for impairment of any of the other amortized intangible assets, the Company
did not specifically evaluate their recoverable amounts.

NOTE 12 - LIABILITY FOR EMPLOYEE RIGHTS UPON RETIREMENT:

a.    Labor laws and agreements in Israel require the Company to pay severance pay and/or pensions to an

employee dismissed or retiring from their employment in certain circumstances.

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REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

b.   The Company’s pension liability and the Company’s liability for payment of severance pay for employees
in Israel for whom the liability is within the scope of Section 14 of the Severance Pay Law, is covered by
ongoing  deposits  with  defined  contribution  plans.  The  amounts  deposited  are  not  included  in  the
Statements of Financial Position.

The amounts charged as an expense with respect to defined contribution plans in 2020, 2019, and 2018
were $214,000, $184,000, and $182,000, respectively.

NOTE 13 - ACCRUED EXPENSES AND OTHER CURRENT LIABILITIES:

Accrued expenses
Employees and related liabilities
Government institutions

December 31, 

2020

2019

U.S. dollars in thousands
 18,972  
 4,963  
 147  
 24,082  

 2,996
 1,228
 107
 4,331

NOTE 14 - ALLOWANCE FOR DEDUCTIONS FROM REVENUES:

The following table shows the movement of the allowance for deductions from revenue:

Rebates and patient
discount programs

Product returns

Total

As of January 1, 2020
Increases
Decreases (utilized)
Adjustments
As of December 31, 2020

As of January 1, 2019
Increases
Decreases (utilized)
Adjustments
As of December 31, 2019

NOTE 15 – BORROWING:

a.   General

 1,001  

 56,669
 (40,656)  
 (634)
 16,380  

U.S. dollars in thousands
 266
 2,469
 (772)
 -
 1,963

 1,267
 59,138
 (41,428)
 (634)
 18,343

Rebates and patient
discount programs

Product returns

Total

U.S. dollars in thousands
 385
 303
 (72)
 (350)
 266

 573  

 2,485
 (2,057)  

 -

 1,001  

 958
 2,788
 (2,129)
 (350)
 1,267

On February 23, 2020 (“Closing Date”) RedHill Inc. entered into a credit agreement and certain security
documents (the “Credit Agreement”) with HCR Collateral Management, LLC (“HCRM”).

Under the terms of the Credit Agreement, RedHill Inc. received on March 12, 2020, a $30 million term
loan to support its commercial operations. On March 31, 2020, RedHill Inc. received an additional $50
million term loan to fund the acquisition of rights to Movantik® from AstraZeneca.

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For each quarter for the period from January 1, 2021, to December 31, 2029, HCRM will receive royalties
of  4%  of  the  Company’s  worldwide  net  revenues,  subject  to  a  $75  million  cap  per  annum,  as  well  as
interest on the outstanding term loan to be computed as the 3-month LIBOR rate (“LIBOR”), subject to a
1.75% floor rate, plus 8.2% fixed rate, which will be decreased to 6.7% starting April 1, 2021.

The  term  loans  mature  in  six  years  with  no  principal  payments  required  in  the  first  three  years.  In  case
certain net revenue targets are not met, principal payments will be accelerated and commence following
the two-year anniversary of the Closing Date. The term loans can be prepaid at RedHill Inc.’s discretion,
subject to customary prepayment fees, which decrease over time. Upon the prepayment or repayment of
all or any portion of the term loans, RedHill Inc. will pay HCRM 4% on the principal amount of the term
loan being repaid or prepaid as an exit fee.

The borrowings under the Credit Agreement are secured by a first priority lien on substantially all of the
current and future assets of RedHill Inc., all assets related in any material respect to Talicia®, and all of the
equity  interests  in  RedHill  Inc.  The  Credit  Agreement  also  restricts  the  ability  of  RedHill  Inc.  to  make
certain payments, including paying dividends, to the Company prior to the full repayment of the term loan
facility.  

The Credit Agreement contains certain customary affirmative and negative covenants, which were all met
as of December 31, 2020. The Credit Agreement also contains a financial covenant requiring RedHill Inc.
to maintain a minimum level of cash, as well as a covenant requiring it to maintain minimum net sales,
beginning  with  the  fiscal  quarter  ending  June  30,  2022.  The  minimum  level  of  cash  is  relative  to  the
amount borrowed under the term loan facility.

The  Credit  Agreement  contains  defined  events  of  default,  in  certain  cases  subject  to  a  grace  period,
following which the lenders may declare any outstanding principal and unpaid interest immediately due
and payable.

As of December 31, 2020, the minimum level of cash, which relates to the term loans is $16 million. This
amount is presented as restricted cash on the statement of financial position.

b. Accounting treatment

A financial liability is recognized for each tranche upon drawdown, at the amount drawn less transaction
costs attributable to that tranche.

Upon  initial  recognition,  the  effective  interest  rate  is  calculated  by  estimating  the  future  cash  flows
throughout  the  expected  life  of  that  tranche,  taking  into  account  the  transaction  costs  allocated  to  each
tranche. The Company determined that the basis of the royalty payments due to HCRM, the Company’s
worldwide net revenues, is a non-financial variable and specific to the Company.

Moreover, the royalty feature is an integral part of the terms and conditions of the term loans and cannot
be  transferred  or  settled  separately  from  the  term  loan.  Therefore,  the  royalties  feature  is  not  classified
separately, does not meet the definition of a derivative, and is not measured separately. Instead, the royalty
feature and other net revenues features are taken into account in estimating the effective interest rate.

Determining the weighted effective interest rate requires certain judgment related to the estimation of the
timing and amounts of the Company’s future worldwide net revenues.

The weighted effective interest rate on the Closing Date was approximately 16.5%.

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Each  tranche  drawn  down  is  subsequently  measured  at  amortized  cost.  The  effective  interest  rate  is  re-
estimated at each interest rate determination date, as defined in the Credit Agreement, by updating per the
LIBOR, if needed, taking into account the LIBOR floor (that is considered to be closely related to the host
debt contract and is not separated from the host debt).

Furthermore,  revisions  to  estimated  amounts  or  timing  of  future  cash  flows,  if  needed,  shall  adjust  the
amortized  cost  of  each  tranche  drawn  down  to  reflect  the  present  value  of  actual  and  revised  estimated
contractual  cash  flows,  discounted  using  the  original  effective  interest  rate  (adjusted  for  changes  in  the
LIBOR, as described above). The adjustment will be recognized in profit or loss as a financial income or
expense.

As  described  above,  the  Credit  Agreement  contains  a  financial  covenant  requiring  the  Company  to
maintain  a  level  of  cash  liquidity,  on  any  business  day  from  the  Closing  Date  to  the  maturity  date,  in
accounts  that  are  subject  to  HCRM’s  control.  Therefore,  the  amounts  of  minimum  cash  and  cash
equivalents are excluded from cash and cash equivalents in the Statements of Financial Position and the
Statements  of  Cash  Flows.  Instead,  these  amounts  are  presented  as  restricted  cash  in  the  Statements  of
Financial  Position  and  the  movements  in  this  restricted  cash  are  presented  as  financing  activities  in  the
Statements of Cash Flows. The minimum cash amounts are restricted  from  being  exchanged  or  used  to
settle a liability for at least twelve months after the reporting period and therefore are presented as non-
current assets until 12 months prior to the term loan maturity dates.

Further  details  of  the  Company’s  exposure  to  risks  arising  from  the  Credit  Agreement,  as  well  as
maturities and fair value information, are set out in note 4.

NOTE 16 - COMMITMENTS:

a.   Agreements to purchase intellectual property and commercial products:

1)   On August 11, 2010, the Company entered into an agreement with a private Australian company in
an asset purchase agreement to acquire intellectual property relating to three therapeutic candidates
for  the  treatment  of  gastrointestinal  conditions.  Pursuant  to  the  asset  purchase  agreement,  as
amended, the Company paid the Australian company an initial amount of $500,000 and undertook to
pay future payments in the range of 7% - 20% from the Company’s revenues that may be generated
from  the  sale  and  sublicense  of  the  therapeutic  candidates,  less  certain  deductible  amounts,  as
detailed in the agreement. Such potential payments are due until termination or expiration of the last
of the patents transferred to the Company pursuant to the agreement (each on a product-by-product
basis).  

In  2014,  the  Company  entered  into  a  licensing  agreement  with  Salix  Pharmaceuticals,  Ltd.,  which
was  later  acquired  by  Valeant  Pharmaceuticals  International,  Inc.  and  subsequently  renamed  to
Bausch Health Companies Inc. (“Bausch Health”), pursuant to which Bausch Health licensed from
the Company the exclusive worldwide rights to one of the above-mentioned therapeutic candidates.
Under the license agreement, Bausch Health paid the Company an upfront payment of $7 million,
recognized by the Company as revenues in 2014, and as a result, the Company paid the Australian
company  an  amount  of  $1  million,  that  were  recognized  as  cost  of  revenues  in  the  Statements  of
Comprehensive  Loss.  In  December  2019,  the  Company  terminated  the  licensing  agreement  with
Bausch Health and regained the exclusive worldwide rights to the therapeutic candidate licensed.

Through December 31, 2020, the Company has paid the Australian company in total $1.5 million, as
mentioned above.

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2)   On June 30, 2014, the Company entered into an agreement with a German company that granted the
Company the exclusive worldwide (excluding China, Hong Kong, Taiwan, and Macao) development
and  commercialization  rights  to  all  indications  to  a  therapeutic  candidate.  Under  the  terms  of  the
agreement, the Company paid the German company an upfront payment of $1 million and agreed to
pay  the  German  company  potential  tiered  royalties,  less  certain  deductible  amounts,  as  detailed  in
the agreement, ranging from mid-teens and up to 30%. Such potential royalties are due until the later
of  (i)  the  expiration  of  the  last  to  expire  licensed  patent  that  covers  the  product  in  the  relevant
country  and  (ii)  the  expiration  of  regulatory  exclusivity  in  the  relevant  country.  Through
December 31, 2020, the Company has paid the German company only the initial amount mentioned
above.

3)   On March 30, 2015, the Company entered into an agreement with a U.S.-based private company that
granted  the  Company  the  exclusive  worldwide  development  and  commercialization  rights  for  all
indications to a therapeutic candidate, and additional intellectual property rights, targeting multiple
oncology,  inflammatory  and  GI  indications.  Under  the  terms  of  the  agreement,  the  Company
undertook to pay the U.S. company an initial amount of $1.5 million and an additional amount of $2
million to be paid on a specific date. In addition, the Company undertook to pay up to $2 million in
potential  development  milestone  payments,  and  potential  tiered  royalties  on  revenues,  less  certain
deductible  amounts  starting  in  the  low  double-digits,  as  detailed  in  the  agreement.  Such  potential
royalties are due until the later of (i) the expiration of the last to expire licensed patent that covers
the product in the relevant country; and (ii) the expiration of regulatory exclusivity in the relevant
country. Through December 31, 2020, the Company paid the U.S. company a total of $3 million.

Following  an  amendment  to  the  agreement  from  February  2018,  during  December  2018,  the
Company elected to convert the current payment of the remaining $0.5 million into increased future
potential  royalty  payments.  As  of  December  31,  2020,  and  December  31,  2019,  the  Company
recognized an amount of $0.75 million and $0.5 million, respectively, as a non-current liability with
respect to the increase in potential royalty payments.

4)      On  October  17,  2019,  the  Company  entered  into  a  strategic  collaboration  with  Cosmo
Pharmaceuticals N.V. (“Cosmo”), which includes an exclusive license agreement for the U.S. rights
to Aemcolo® and a simultaneous private investment by Cosmo.

Under  the  terms  of  the  license  agreement,  Cosmo  invested  $36.3  million  in  cash  and  granted  the
Company the exclusive rights to commercialize Aemcolo® in the U.S. for travelers’ diarrhea.

The license agreement also grants the Company certain rights related to the potential development of
additional indications for Aemcolo®,  as  well  as  arrangements  related  to  other  pipeline  therapeutic
candidates of Cosmo. Under the terms of the agreements, the Company issued 5,185,715 ADSs to
Cosmo for the cash investment and 1,714,286 ADSs to Cosmo Technologies Ltd, a wholly-owned
subsidiary of, as an upfront payment for the U.S commercialization rights granted under the license.
In addition, the Company agreed to pay Cosmo a royalty percentage in the high twenties on net sales
generated  from  the  commercialization  of  Aemcolo®  in  the  U.S.  The  license  agreement  further
provides for potential regulatory and commercial milestone payments to Cosmo totaling up to $100
million.

With respect to this agreement, the Company measured the commercialization rights based on their
fair value (approximately $11.8 million, as of the date of the acquisition) with a corresponding credit
to equity. See also note 11(b).

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

5)   Movantik® acquisition:

1. General

In  connection  with  the  agreements  mentioned  in  note  1a(2),  on  April  1,  2020  (“Effective  Date”),
RedHill Inc. made an upfront payment of $52.5 million to AstraZeneca, and the License Agreement,
the Supply Agreement and the TSA became effective. Under the terms of the License Agreement, as
amended  on  July  14,  2020,  RedHill  Inc.  agreed  to  pay  a  further  non-contingent  payment  of  $15.5
million in December 2021. See note 28 (e) regarding with regard to an amendment to the License
Agreement subsequent to December 2020.    

RedHill  Inc.  will  also  assume  responsibility  for  sales-based  royalty,  currently  at  a  rate  of  20%,  as
well  as  sales-based  potential  milestone  payments  that  AstraZeneca  is  required  to  pay  to  Nektar
Therapeutics  (“Nektar”),  the  originator  of  Movantik®.  The  Company  considers  the  likelihood  of
having to pay the milestone payments or increased royalties as negligible.

In  addition,  AstraZeneca  transferred  on  the  Effective  Date  to  RedHill  Inc.  a  co-commercialization
agreement with Daiichi Sankyo, Inc. (“DSI”) for Movantik® in the U.S, according to which, RedHill
Inc. would share costs and pay sales-based payments to DSI under that agreement. Effective July 1,
2020, RedHill Inc. and DSI replaced this agreement with a new royalty-bearing agreement. See note
16(a)(6) below. On October 6, 2020, the parties amended the License Agreement to grant RedHill
Inc.  also  the  exclusive  commercialization  and  development  rights  to  Movantik®  (naloxegol)  in
Israel.    

Under  its  Supply  Agreement  with  AstraZeneca  used  in  connection  with  its  commercialization  of
Movantik®,  RedHill  Inc.  undertook  an  obligation  for  future  purchase  of  API,  bulk  tables  and
finished goods. As of December 31, 2020, the total consideration for such purchase is approximately
$25 million. RedHill Inc. expects to purchase the inventory, in the regular course of business, as part
of its ongoing commercialization of Movantik®.  

Under the terms of the License Agreement, RedHill Inc. assumes responsibility over the Abbreviated
New  Drug  Application  litigations  initiated  by  AstraZeneca  and  Nektar  against  Apotex,  Inc.  and
Apotex Corp. (together “Apotex”) and against MSN Laboratories (“MSN”) in December 2018 and
against  Aurobindo  Pharma  U.S.A  (“Aurobindo”)  in  November  2019,  in  the  United  States  District
Court  for  the  District  of  Delaware.  In  the  complaints,  it  is  alleged  that  the  generic  companies’
versions of Movantik®, if approved and marketed, would infringe a Movantik®-related patent set to
expire  in  April  2032  (U.S.  Patent  No.  9,012,469).  There  exist  other  Orange  Book-listed  patents
covering Movantik®,  the  last  of  which  to  expire  is  U.S.  Patent  No.  7,786,133  (expected  expiry  in
September 2028), which have not been challenged by the generic companies.

2. Accounting treatment

The Company, in accordance with IFRS 3 – Business Combinations and IAS 38 – Intangible Assets,
accounted for the acquisition of rights to Movantik® as an asset acquisition, that does not constitute
a business, for the following considerations:

(a)  The  Supply  Agreement  provides  RedHill  Inc.  with  the  ability  to  purchase  finished  products  and
materials from AstraZeneca during a transition period at approximately fair value, without acquiring
AstraZeneca's organized workforce or existing processes required to manufacture Movantik®. That
is, RedHill Inc. does not purchase an in-place manufacturing process nor any specialized equipment
required  for  the  manufacturing  process,  but  instead,  the  purpose  of  the  Supply  Agreement  is  to
enable RedHill Inc. to establish its own manufacturing capabilities, whether directly or through a

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NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

third party, that would also require obtaining relevant regulatory approvals, which presumably will
take a significant period of time.

(b) The TSA is intended to allow a smooth transition of the different activities related to Movantik® for
a  relatively  short  period  and  is  not  intended  for  RedHill  Inc.  to  acquire  AstraZeneca's  organized
workforce, supply chain or distribution processes. The TSA had terminated on September 30, 2020.

(c)

In  addition,  the  Company  determined  that  the  concentration  test  under  the  new  definition  of  a
business is met, since substantially all of the fair value of the gross assets acquired is concentrated in
a  single  identifiable  asset  or  group  of  similar  identifiable  assets.  (the  rights  to  produce  and  sell
Movantik®). Therefore, the Movantik® acquisition does not represent a business combination, rather
than an asset acquisition.

The  total  acquisition  consideration,  including  upfront  payment,  discounted  present  value  of  the
deferred payment and directly attributable transaction costs amounted to approximately $65 million.
Since  all  acquired  assets  are  intended  to  generate  revenues  from  sales  of  Movantik®  and  have  a
similar useful life, the Company attributed this consideration to a single intangible asset representing
the acquired rights to Movantik®. The intangible asset shall be amortized commencing the Effective
Date  on  a  straight-line  basis  over  its  useful  life,  which  was  estimated  at  approximately  10.5  years
from the Effective Date.

With respect to sales-based royalties and milestone payments aforementioned, the Company applied
an accounting policy, pursuant to which these variable payments shall not be included in the initial
measurement  of  the  cost  of  the  intangible  asset  acquired,  as  they  are  not  a  present  obligation  of
RedHill  Inc.  The  sales-based  royalties  are  expensed  as  incurred  and  recognized  under  Cost  of
Revenues.

Through  September  30,  2020,  AstraZeneca  provided,  among  other  services,  Sales  Order-To-Cash
(SOTC)  services.  During  this  period,  AstraZeneca  remitted  to  RedHill  Inc.  the  Sales  Margin,  as
defined in the TSA, for the products sold and RedHill Inc. paid a fee of 4.5% of Net Revenues, as
well  as  non-sales-based  fees  and  out-of-pocket  costs  for  the  services  rendered.  The  Company
determined  that  AstraZeneca  does  not  control  the  product  before  it  is  transferred  to  the  end
customers  (the  wholesalers)  since  Redhill  Inc.  has  the  significant  risks  and  rewards  of  holding  the
product rather than AstraZeneca. In addition, RedHill Inc. is primarily responsible for fulfilling the
obligation to provide Movantik®  to  customers,  including  for  acceptability.  Moreover,  RedHill  Inc.
bears the inventory risk and has discretion over pricing and discounts and AstraZeneca has limited
ability  in  entering  into  new  agreements  with  customers  or  changing  commercial  terms  of  existing
agreements.  Therefore,  the  Company  concluded  that  RedHill  Inc.  is  a  principal  in  providing
Movantik® during the SOTC period, and it recognized revenues in the gross amount of consideration
to which it expects to be entitled in exchange for the finished products transferred to the customers
(the wholesalers). The fees and out-of-pocket costs shall be expensed as incurred. Starting October
1, 2020, AstraZeneca no longer provided the abovementioned services.

6)   As described in note 16a(5) above, as part of the Movantik® transaction, the Company undertook the
pre-existing  co-commercialization  agreement  with  DSI,  under  which  the  Company  and  DSI  share
certain costs while paying DSI a significant share from its sales volume of Movantik®.

Effective  July  1,  2020,  RedHill  Inc.  and  DSI  replaced  the  co-commercialization  agreement  with  a
new  royalty-bearing  agreement,  under  which  RedHill  Inc.  bears  all  responsibilities  and  costs  for
commercializing Movantik®  in  the  U.S.  During  the  term  of  this  new  agreement,  RedHill  Inc.  will
pay DSI a mid-teen royalty rate on net sales of Movantik® in the U.S. in addition to $5.1 million in
December 2021 and $5 million in July of each of the years 2022 and 2023. Concurrently, the

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Company also entered into a security purchase agreement, under which DSI received 283,387 ADSs
as a partial consideration in relation to Movantik®.

The  Company  recognized  an  intangible  asset  in  the  amount  of  approximately  $12.5  million.  This
amount  includes  approximately  $10.5  million  for  the  present  value  of  the  above-mentioned
payments,  recognized  against  a  corresponding  financial  liability  and  approximately  $2  million  for
the ADSs issued to DSI.

The intangible asset recognized has similar estimated useful life as the intangible asset discussed in
note 16a(5) above and shall be amortized on a straight-line basis over its useful life.

b.   Payroll Protection Program:

In April 2020, RedHill Inc. received a loan of approximately $2.3 million under the U.S. Small Business
Administration Payroll Protection Program (“PPP”) which was created under the Coronavirus Aid, Relief
and Economic Security Act. The loan has a term of two years and bears a fixed interest rate of 1% per
annum, with the initial six months of interest deferred. Under the PPP, repayment of the loan, including
interest, may be forgiven based on payroll expenses, rent, utilities and other qualifying expenses incurred
in  the  eight  weeks  following  receipt  of  the  loan,  provided  that  RedHill  Inc.  will  adhere  to  specific
requirements outlined in the PPP. The Company estimates that there is reasonable assurance that RedHill
Inc.  will  comply  with  the  conditions  associated  with  forgiveness  of  the  loan  and  that  the  loan  will  be
forgiven, and therefore accounted for the PPP loan as a government grant, recognizing it in the statements
of comprehensive loss, as a reduction of sales and marketing and general and administration expenses.

NOTE 17 - INCOME TAX:

a.   Taxation of the Company in Israel:

1)   Measurement of results for tax purposes

The  Company  elected  to  compute  its  taxable  income  in  accordance  with  Income  Tax  Regulations
(Rules  for  Accounting  for  Foreign  Investors  Companies  and  Certain  Partnerships  and  Setting  their
Taxable Income), 1986. Accordingly, the Company’s taxable income or loss is calculated in U.S. dollars.

The  results  of  the  Company  are  measured  for  tax  purposes  in  accordance  with  Accounting  Principles
Generally Accepted in Israel (Israeli GAAP). These financial statements are prepared in accordance with
IFRS. The differences between IFRS and Israeli GAAP, both on an annual and a cumulative basis cause
differences between taxable results and the results are reflected in these financial statements.

2)   Tax rates

The net income of the Company is subject to the Israeli corporate tax rate. Israeli corporate tax rates for
2020, 2019, and 2018 were 23%.

b.   U.S. subsidiary:

The Company’s subsidiary is incorporated in the U.S and is taxed under U.S. tax laws. The  applicable
corporate tax rates is 21% since 2018 and thereafter.  

As a general rule, inter-company transactions between the Israel-resident Company and its U.S-resident
subsidiary are subject to the reporting provisions of the Income Tax Regulations, section 85-A, 2006 of
the Israeli Tax Ordinance of the Israeli Tax Ordinance.

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c.   Carryforward losses:

As  of  December  31,  2020,  the  Company  had  net  operating  loss  (“NOLs”)  carried  forward  of
approximately $190 million. Under Israeli tax laws, carryforward tax losses have no expiration date.

As  of  December  31,  2020,  the  U.S.  subsidiary  had  a  net  operating  loss  carryforward  of  approximately
$64 million, of which approximately $10 million expires in 2037, and approximately $54 million does
not expire, but is limited to offset 80% of the net income in the year it is utilized.

Under U.S. tax laws, for NOLs arising after December 31, 2017, the 2017 Act limits a taxpayer’s ability
to  utilize  NOL  carryforwards  to  80%  of  taxable  income.  In  addition,  NOLs  arising  after  2017  can  be
carried  forward  indefinitely,  but  carryback  is  generally  prohibited.  NOLs  generated  in  tax  years
beginning before January 1, 2018, will not be subject to the foregoing taxable income limitation and will
continue to have a two-year carryback and twenty-year carryforward period. Furthermore, in accordance
with Coronavirus Aid, Relief, and Economic Security Act (CARES Act) of 2020, losses from tax years
beginning in 2018, 2019 or 2020 can be carried back 5 years.

Deferred  tax  assets  on  losses  for  tax  purposes  carried  forward  to  subsequent  years  are  recognized  if
utilization of the related tax benefit against a future taxable income is expected.  The Company has not
created deferred taxes on its carryforward losses since their utilization is not expected in the foreseeable
future.

d.   Deductible temporary differences:

The  amount  of  cumulative  deductible  temporary  differences,  other  than  carryforward  losses  (as
mentioned  in  c.  above),  for  which  deferred  tax  assets  have  not  been  recognized  in  the  Statements  of
Financial Position as of December 31, 2020, and 2019, were $12 million and $17 million, respectively.
These temporary differences have no expiration dates.

e.   Tax assessments:

The  Company  has  not  been  assessed  for  tax  purposes  since  its  incorporation.  The  Company’s  tax
assessments for 2015 are therefore considered final.

NOTE 18 - SHARE CAPITAL:

a.  Composition:

Company share capital is composed of shares of NIS 0.01 par value, as follows:

Authorized ordinary shares

Authorized preferred shares (reserved)
Issued and paid ordinary shares

Number of shares
December 31, 

2020

2019

In thousands

794,000
 6,000

594,000
 6,000

383,981  

352,696

In  May  2018,  a  general  meeting  of  the  Company’s  shareholders  approved  the  increase  of  the
authorized  share  capital  of  the  Company  to  600,000,000  ordinary  shares.  In  June  2019,  a  general
meeting of the Company’s shareholders approved to amend the Company's registered share capital

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into (i) 594,000,000 ordinary shares, par value NIS 0.01 each, and (ii) 6,000,000 preferred shares,
par value NIS 0.01 each.

In  May  2020,  a  general  meeting  of  the  Company’s  shareholders  approved  the  increase  of  the
authorized share capital of the Company to 800,000,000 ordinary shares. Consisting of 794,000,000
Ordinary Shares, NIS 0.01 par value per share and 6,000,000 preferred shares, NIS 0.01 par value
per share.

b.    During 2020, the Company sold 2,837,038 ADSs under an “at-the-market” equity offering program
(“ATM program”) at an average price of $8.62 per ADS. Net proceeds to the Company, following
issuance expenses of approximately $0.6 million, were approximately $23.8 million. The sales are
under the Company's sales agreement with SVB Leerink LLC (“Leerink”) which provides that, upon
the  terms  and  subject  to  the  conditions  and  limitations  in  the  sales  agreement,  the  Company  may
elect from time to time, to offer and sell its ADSs having aggregate gross sales proceeds of up to $60
million  through  the  ATM  program,  under  which  Leerink  acts  as  the  sales  agent.  The  issuance  and
sale of ADSs by the Company under the ATM program are being made pursuant to the Company’s
shelf registration statement declared effective on July 31, 2018.

c.    During 2020 and 2019, the Company issued 8,156 ADSs and 8,750 ordinary shares for $52,000 and
$5,000, respectively, resulting from exercises of options that had been issued to employees, of the
Company.  

d.   In July 2020, as part of the transaction described in note 16a(6) above, the Company entered into a
security  purchase  agreement  with  DSI  and  subsequently  issued  to  DSI  283,387  ADSs  for
approximately $2 million.

e.    In October 2019, the Company, under the strategic collaboration discussed in note 16(a)(4), issued
5,185,715  ADSs  to  Cosmo  for  proceeds  in  cash  of  $36.3  million  and  1,714,286  ADSs  to  Cosmo
Technologies  Ltd,  a  wholly-owned  subsidiary  of  Cosmo,  as  an  upfront  payment  for  the  U.S
commercialization rights of Aemcolo®.

f.     In December 2018, the Company completed an underwritten offering in the U.S. of an aggregate of
2,857,143 ADSs for gross proceeds to the Company of approximately $20 million. Net proceeds to
the  Company  from  the  offering,  following  underwriting  commissions  and  other  offering  expenses,
were approximately $18.4 million.

g.        In  August  2018,  the  Company  completed  an  underwritten  offering  in  the  U.S.  of  an  aggregate  of
4,166,667 ADSs for gross proceeds to the Company of approximately $25 million. Net proceeds to
the  Company  from  the  offering,  following  underwriting  commissions  and  other  offering  expenses,
were approximately $23.5 million.

NOTE 19 - SHARE-BASED PAYMENTS:

On  May  30,  2010,  a  general  meeting  of  shareholders  approved  the  option  plan  of  the  Company  (the
“Option Plan”), after being approved by the BoD. In 2017 the Option Plan was amended and restated as
the 2010 Award Plan (the “Award Plan”). As of December 31, 2020, the Award Plan allows the Company
to allocate up to 59,206,448 options to purchase ordinary shares to employees, consultants, and directors
and are reserved by the BoD for issuance under the Award Plan. The terms and conditions of the grants
were determined by the BoD and are according to the Award Plan.

F-34

Table of Contents

REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

a.   The following is information on options granted in 2020:

Number of options granted in ADSs

According to the Award Plan
of the Company

Other than to

     directors (1)     To directors (1)(2)    

Date of grant
January 2020
February
2020
March 2020
May 2020
June 2020
July 2020
August 2020
November
2020

 95,000

 52,500
 285,000
 143,000
 767,500
 12,500
 55,500

 21,000

 —

Total
 95,000

 —
 144,000
 75,000

 52,500
 429,000
 218,000
 —  767,500
 12,500
 —
 55,500
 —

 —

 21,000

 10.20

 1,432,000  

 219,000  

1,651,000  

Exercise
price for 1
ADS ($)

 6.60

 6.05

 4.87
 7.50
 7.72
 7.69
 8.72

Fair value of
options on date of
grant in U.S. dollars
in thousands (3)
 243

 119
 970
 831
 2,671
 45
 264

 90

 5,233

1)   The options will vest as follows: for directors, employees and consultants of the Company and the
Company's  subsidiary  who  had  provided  services  exceeding  one  year  as  of  the  grant  date,  options
will  vest  in  16  equal  quarterly  installments  over  a  four-year  period.  For  directors,  employees  and
consultants of the Company and the Company's subsidiary who had not provided services exceeding
one year as of the grant date, the options will vest as follows: 1/4 of the options will vest one year
following  the  grant  date  and  the  rest  will  vest  over  12  equal  quarterly  installments.  During  the
contractual term, the options will be exercisable, either in full or in part, from the vesting date until
the end of 10 years from the date of grant.

The options are exercisable into the Company’s ADSs.

2)   The general meeting of the Company’s shareholders held on May 4, 2020 (the “May 2020 AGM”),
subsequent  to  approval  of  the  Company’s  BoD,  approved  the  grant  of  219,000  options  under  the
Company’s Award Plan, to directors and to the Company's Chief Executive Officer.

3)   The fair value of the options was computed using the binomial model and the underlying data used
was mainly the following: price of the Company’s ADSs: $4.28 - $9.19, expected volatility: 57.73%
- 63.63%,  risk-free  interest  rate:  0.64%  -  1.51%  and  the  expected  term  was  derived  based  on  the
contractual term of the options, the expected exercise behavior and expected post-vesting forfeiture
rates. the expected volatility assumption used in based on the historical volatility of the Company’s
ordinary share.

F-35

    
  
 
   
Table of Contents

REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

b.    The following is information on options granted in 2019:

Number of options granted in ADSs

According to the Award Plan
of the Company

To directors
(1) (2)

Total

Other than to

     directors (1)     
 158,000
 564,000

 —  158,000
 —  564,000
 187,500
 43,500
 35,000
 60,000
 137,000

 —  187,500
 —

 43,500
 35,000
 60,000
 137,000

Exercise
price for 1
Ads

Fair value of
options on date of
grant in U.S. dollars

$)
 8.90
 9.20
 9.20
 8.00
 8.00
 7.60
 6.90

in thousands (3)
 628
 2,433
 641
 173
 150
 195
 451

Date of grant
February 2019
May 2019
June 2019
July 2019
September 2019
November 2019
December 2019

 997,500

 187,500

1,185,000

 4,671

1) The options vesting terms are as described in note 19(a)(1) above.

2)   The general meeting of the Company’s shareholders held on June 24, 2019 (the “June 2019 AGM”),
subsequent  to  approval  of  the  Company’s  BoD,  granted  187,500  options  under  the  Company’s
Award Plan, to the Company’s directors and to the Chief Executive Officer.

3)   The fair value of the options was computed using the binomial model and the underlying data used
was  mainly  the  following:  price  of  the  Company’s  ordinary  share:  $6.1  -  $8.3  expected  volatility:
57.48% - 58.27%, risk-free interest rate: 1.63% - 2.67% and the expected term was derived based on
the  contractual  term  of  the  options,  the  expected  exercise  behavior  and  expected  post-vesting
forfeiture  rates.  the  expected  volatility  assumption  used  based  on  the  historical  volatility  of  the
Company’s ordinary share.

c.    Changes in the number of options in ADSs and weighted averages of exercise prices are as follows:

Outstanding at beginning of year

Exercised
Expired and forfeited
Granted

Outstanding at end of year

Exercisable at end of year

Year Ended December 31, 

2020

2019

Weighted 
average of
exercise
     price ($)     

Weighted 
average of
exercise
     price ($)

Number of 
options

Number of 
options

4,050,898
 (8,156)
 (264,939) 

 10. 3
 6.38  
 9.65  

2,936,024
 (875)
 (69,250)  

 10.50
 6.10
 10.30

1,651,000  

 6.90  

1,185,000  

 8.70

5,428,803  

 9.08  

4,050,898  

 10.3

3,178,317  

 10.19  

2,490,292  

 11.40

F-36

    
    
    
 
 
  
    
 
 
 
 
 
 
 
 
 
 
 
 
 
Table of Contents

REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

d.        The  following  is  information  about  the  exercise  price  and  remaining  useful  life  of  outstanding

options at year-end:

2020

2019

Year Ended December 31, 

Number of
options
outstanding
at end of
year
 5,428,803

Exercise price
range
$5.6-$16.1

Weighted
average of
remaining
useful life
 5.9

Number of
options
outstanding
at end of
year
 4,050,898

Exercise price
range
$5.6-$16.1

Weighted
average of
remaining
useful life
 5.2

e.    Expenses recognized in profit or loss for the options are as follows:

2020

4,202

Year Ended December 31, 
2019
U.S. dollars in thousands

 3,027

2018

 2,678

The remaining compensation expenses as of December 31, 2020, are $4.5 million and will be expensed
in full by September 2024.

NOTE 20 - NET REVENUES:

Movantik® revenues
Other revenues (1)

2020

Year Ended December 31, 
2019
U.S dollars in thousands

 59,356
 5,003
 64,359  

 —
 6,291
 6,291

2018

 —
 8,360
 8,360

1) During the years 2019 and 2018, $3.1 million and $3.7 million, respectively, were attributed to the
promotional  services,  and  $3.2  million  and  $4.7  million,  respectively,  were  attributed  to
commercialization  of  products.  In  2020,  the  Company  terminated  the  promotional  agreements  and
recognized immaterial revenues from promotional services.

NOTE 21 - RESEARCH AND DEVELOPMENT EXPENSES:

Payroll and related expenses
Professional services and consulting fees
Share-based payments
Clinical and pre-clinical trials
Intellectual property development
Other

2020

Year Ended December 31, 
2019
U.S. dollars in thousands

2018

 636
 1,752  
 883  
 12,569  
 298  
 353  
 16,491  

 623
 2,345

 671  
 12,840  
 317  
 623  
 17,419  

 552
 2,297
 872
 20,373
 290
 478
 24,862

F-37

    
    
    
    
    
    
    
    
 
    
    
    
 
 
 
 
 
 
Table of Contents

REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 22 - SELLING, MARKETING AND BUSINESS DEVELOPMENT EXPENSES:

Payroll and related expenses
Share-based payments
Professional services
Samples
Travel, fleet, meals and related expenses
Office-related expenses
Other

NOTE 23 - GENERAL AND ADMINISTRATIVE EXPENSES:

Payroll and related expenses
Share-based payments
Professional services
Medical affairs
Office-related expenses
Other

NOTE 24 - FINANCIAL (INCOME) EXPENSES, net:

2020

Year Ended December 31, 
2019
U.S. dollars in thousands
 9,335

2018

 20,756

 1,464  
 18,957  
 438
 5,729

 957  
 984  
 49,285  

 941  
 3,680  
 178
 2,193

 789  
 1,217  
 18,333  

 7,540
 575
 1,626
 —
 1,822
 495
 428
 12,486

2018

2020

Year Ended December 31, 
2019
U.S. dollars in thousands
 4,903
 1,415  
 3,479  
 299
 585  
 800  
 11,481  

 11,159
 1,855  
 9,132  
 1,052
 1,168  
 1,009  
 25,375  

 3,880
 1,231
 1,461
 —
 547
 387
 7,506

2020

Year Ended December 31, 
2019
U.S dollars in thousands

2018

Financial income:

financial

Fair  value  gains  on  derivative 
instruments
Gains  on  financial  assets  at  fair  value  through
profit or loss
Gains from changes in exchange rates
Interest from bank deposits

Financial expenses:

Interest and finance charges for lease liabilities
Loss from changes in exchange rates
Interest expenses related to borrowing and payable
in respect of intangible assets purchase
Other

 (

Financial (income) /expenses, net

NOTE 25 - SEGMENT INFORMATION:

 —  

 344  

 94  
 —  
 176  
 270  

 405

 9  

 12,045

 300  
 12,759  
 12,489  

 474  
 74  
 443  
 1,335  

 390
 —  

 —
 48  
 438  
 (897) 

 104

 295
 —
 279
 678

 —
 125

 —
 42
 167
 (511)

The Company has two segments, Commercial Operations and Research & Development. In line with the
reporting to the Chief Executive Officer, the performance of these segments is reviewed at revenues,

F-38

    
    
    
 
 
 
 
 
    
    
    
 
 
 
 
 
    
    
    
 
 
 
 
 
 
   
   
  
 
 
 
 
Table of Contents

REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

gross profit, and operating expenses levels. The Commercial Operations segment covers all areas relating
to the commercial sales and operating expenses directly related to that activity and is being performed by
the Company’s U.S. subsidiary. The Research and Development segment includes all activities related to
the research and development of therapeutic candidates and is being performed by the Company. There is
no segmentation of the Statements of Financial Position. Charges such as depreciation, impairment and
other non-cash expenses are charged to the relevant segment.

a.   Segment information

December 31, 2020:

Net revenues
Cost of revenues
Gross profit
Research and development
expenses, net
Selling, marketing, and
business development
expenses
General and administrative
expenses
Operating loss

Net revenues
Cost of revenues
Gross profit
Research and development
expenses, net
Selling, marketing, and
business development
expenses
General and administrative
expenses
Operating loss

Net revenues
Cost of revenues
Gross profit
Research and development
expenses, net
Selling, marketing, and
business development
expenses
General and administrative
expenses
Operating loss

Year Ended December 31, 
2020
Research and
Development
U.S. dollars in thousands
 —
 —
 —

 16,491

 1,817

 7,778

 26,086
Year Ended December 31, 
2019
Research and
Development
U.S. dollars in thousands
 —
 —
 —

 17,419

 1,479

 6,308

 25,206
Year Ended December 31, 
2018
Research and
Development
U.S. dollars in thousands
 —
 —
 —

 24,862

 1,157

 4,711

 30,730

Consolidated

 64,359
 36,892
 27,467

 16,491

 49,285

 25,375

 63,684

Consolidated

 6,291
 2,259
 4,032

 17,419

 18,333

 11,481

 43,201

Consolidated

 8,360
 2,837
 5,523

 24,862

 12,486

 7,506

 39,331

Commercial
Operations

 64,359
 36,892
 27,467

 —

 47,468

 17,597

 37,598

Commercial
Operations

 6,291
 2,259
 4,032

 —

 16,854

 5,173

 17,995

Commercial
Operations

 8,360
 2,837
 5,523

 —

 11,329

 2,795

 8,601

F-39

    
    
    
    
    
    
    
    
Table of Contents

REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

b.   Major customers

The following table represent the percentages of total net revenues from the major customers:

Customer A
Customer B
Customer C
Customer D
Customer E

2020

35%
28%
35%

Year Ended December 31, 
2019

2018

10%
45%
18%

42%
46%

The Company’s revenues were entirely in the U.S. and the payment terms for all customers are 30 to 60
days.

c.   Segment assets

The  Company’s  non-current  assets  located  in  Israel  as  of  December  31,  2020,  amount  to  $7.5  million
(mainly  Intangible  assets-  $5.7  million  and  Right-of-use  assets  -  $1.4  million).  The  remainder  of  the
consolidated non-current assets as of December 31, 2020, equal to $102.3 million, are located in the U.S
(consisting  mainly  of  Intangible  assets-  $82.2  million,  Restricted  Cash  -  $16  million  and  Right-of-use
assets - $3.8 million).

NOTE 26 - LOSS PER ORDINARY SHARE:

a. Basic

The basic loss per share is calculated by dividing the loss by the weighted average number of ordinary
shares in issue during the period.

The following is data taken into account in the computation of basic loss per share:

Loss (U.S. dollars in thousands)
Weighted average number of ordinary shares
outstanding during the period (in thousands)  
Basic loss per share (U.S. dollars)

Year Ended December 31, 

2020

 76,173

2019
 42,304

2018
 38,820

 364,276  
 0.21  

 296,922  
 0.14  

 231,204
 0.17

b. Diluted

Diluted  loss  per  share  is  calculated  by  adjusting  the  weighted  average  number  of  ordinary  shares
outstanding,  assuming  conversion  of  all  potentially  dilutive  ordinary  shares,  using  the  treasury  stock
method.  The  Company  had  two  categories  of  potentially  dilutive  ordinary  shares:  warrants  issued  to
investors and options issued to employees and service providers. The effect of these options and warrants
for all reporting years is anti-dilutive.

F-40

    
    
    
 
Table of Contents

REDHILL BIOPHARMA LTD.
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

NOTE 27 - RELATED PARTIES:

a.    Key management in 2020 includes members of the Board of Directors, including the Company’s

Chief Commercial Officer and Chief Executive Officer:

Key management compensation:

Salaries and other short-term employee benefits
Post-employment benefits
Share-based payments
Other long-term benefits

b.    Balances with related parties:

Year Ended December 31, 

2020     

2019     

2018

U.S. dollars in thousands

 1,526  
 61  
 710  
 33  

 876  
 43  
 468  
 26  

 734
 36
 510
 26

Current liabilities -
Credit balance in “accrued expenses and other current liabilities” 

December 31, 

2020

2019

U.S. dollars in thousand

 484  

 175

NOTE 28 - EVENTS SUBSEQUENT TO DECEMBER 31, 2020:

a.

b.

In January 2021, the Company completed an underwritten bought deal offering of 3,188,776 ADSs for
gross  proceeds  to  the  Company  of  approximately  $25  million.  Net  proceeds  to  the  Company  from  the
offering,  following  underwriting  commissions  and  other  offering  expenses,  were  approximately  $23.1
million.

In  March  2021,  the  Company  completed  an  underwritten  bought  deal  offering  of  4,647,433  ADSs  for
gross  proceeds  to  the  Company  of  approximately  $37  million.  Net  proceeds  to  the  Company  from  the
offering,  following  underwriting  commissions  and  other  offering  expenses,  were  approximately  $34.8
million.

c. During  2021  the  Company  issued  428,421  ADSs  for  $3.5  million,  resulting  from  exercises  of  options

that had been issued to employees, consultants, and the Chief Executive Officer of the Company.

d. On February 22, 2021, Aether Therapeutics Inc., filed a complaint against the Company in the United
States  District  Court  for  the  District  of  Delaware  ("Aether  Litigation").  The  complaint  asserts  that  the
Company's  marketing  of  the  Movantik®  product  infringes  U.S.  Patent  Nos.  6,713,488,  8,748,448,
8,883,817 and 9,061,024 held by Aether Therapeutics Inc., or the Aether Patents. Aether has asserted the
Aether Patents against other entities previously involved in the marketing of the Movantik® product. The
complaint  requests  customary  remedies  for  patent  infringement,  including  (i)  a  judgment  that  the
Company has infringed, contributed to and induced infringement of the Aether patents, (ii) damages, (iii)
attorneys’ fees and (iv) costs and expenses. the Company intends to vigorously defend itself against these
claims. Given the early stage of the Aether Litigation, the Company is unable to predict the likelihood of
success of the claims of Aether Therapeutics Inc. or to quantify any risk of loss. 

e. On  March  11,  2021,  RedHill  Inc  and  AstraZeneca  signed  an  amendment  to  the  License  Agreement.
Pursuant to the amendment, the $15.5 million payment due in December 2021 and contemplated in note
16(a)(5)  will  be  adjusted  to  gradual  payments  starting  in  March  2021  and  ending  in  December  2022,
totaling $16 million.

F-41

    
 
 
 
 
    
    
  
  
Exhibit 1.1

These Articles of Association are an unofficial translation of the Articles of Association
in Hebrew adopted by the Company.

The Articles of Association will take effect upon the public issuance of the Company

Articles of Association

of

Redhill Biopharma Ltd.
(“Company”)

As approved by the extraordinary general meeting of shareholders on October 26, 2020

1

Table of Contents

Introduction
A Public Company
Donations
Company's Objectives
Limitation of Liability
Amendments to the Articles of Association
Share Capital.
Issuance of Shares and Other Securities
The Register of Shareholders of the Company and Issue of Share Certificates
Transfer of the Company's Shares
Bearer Share Warrant
Alteration of Share Capital
Powers of the General Meeting
Annual and Special General Meetings
Proceedings at General Meetings
Votes of Shareholders
Appointment of a Voting Proxy
Appointment of Directors and Termination of Their Office
Chairman of the Board of Directors
Directors’ Actions
Validity of Actions and Approval of Transactions
General Manager
Internal Auditor
Auditor
Distribution and Allocation of Bonus Shares
Dividends and Bonus Shares
Acquisition of Company Shares
Exemption of Officeholders
Indemnification of Officeholders
Officeholders’ Insurance
Exemption, Indemnification and Insurance - General

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
26.
27.
28.
29.
30.
31.
32.
33.
34. Merger
35.
36.
37.
38.

Liquidation
Reorganization of the Company
Notices
Forum Selection

3
4
4
4
4
5
5
5
6
7
9
10
11
12
12
13
13
15
18
19
20
21
21
21
22
22
25
25
25
26
27
27
27
27
28
29

2

1.

Introduction

1.1 In these Articles, each of the terms set forth below shall have the meaning set forth opposite

it:

Law -

Administrative
Proceeding -

The Companies
Law -
The Securities Law
-
Business Day -

Writing -

Securities -
Incapacitated -

Companies
Ordinance -

Simple Majority -

The  provisions  of  any  law  applicable  in  the
State of Israel.
A  proceeding  pursuant  to  Chapter  H3  (Imposing
Monetary  Sanction  by  the  ISA),  H4  (Imposing
Administrative  Enforcement  Measures  by 
the
Administrative  Enforcement  Committee)  and/or  I1
(Conditioned Arrangement for Avoidance of Taking
Action  of  for  Stopping  Action)  of  the  Securities
Law, as amended from time to time  
The  Companies  Law,  5759  –  1999;  or  any
provision of law superseding same.
The  Securities  Law,  5728  –  1968;  or  any
provision of law superseding same.  
A day on which most of the banks in Israel are
open for the performance of transactions.
Print  and  any  other  form  of  imprinting  words
including  documents  transmitted  in  writing  via
facsimile, by telegraph,  telex,  email,  computer
in  any  other  electronic  means  of
or 
communication,  creating  or  allowing 
the
creation  of  any  copy  and/or  printed  output  of
the document.
As defined in Section 1 of the Securities Law.
A  person  declared  incapacitated  pursuant  to
the  Legal  Capacity  and  Guardianship  Law,
5722 – 1962.
The  Companies  Ordinance  [New  Version],
  5743  –  1983,  or  any  provision  of 
law
superseding same.
A majority of over one half of the votes of the
shareholders  entitled  to  vote  who  have  voted
in person or by proxy or by means of a voting
paper, other than abstainees.

Articles of
Association -

A majority of 75% - A  majority of 75%  or  more  of  the  votes  of  the
shareholders  entitled  to  vote  who  have  voted
in person or by proxy or by means of a voting
paper, other than abstainees.
The  Company's  articles  of  association  as  per
the  wording  herein  or  as  duly  modified,  from
time to time, either expressly or under any law.
the
Regulations  enacted  by  virtue  of 
Companies  Law  and/or  by  virtue  of 
the
Companies Ordinance.
Regulations enacted by virtue of the Securities
Law.

The Companies
Regulations -

Securities
Regulations -

3

Related  
Corporation - 

A corporation controlling the Company directly
and/or indirectly and/or any corporation directly
and/or indirectly controlled by such corporation
and/or  any  corporation  controlled  by 
the
Company, directly and/or indirectly.

1.2 In  these Articles, reference  to  any  organ  or  officeholder  is  to  organs  or officeholders of the

company.

1.3 The  provisions  of  sections  3-10  of  the  Interpretation  Law,  5741  –  1981,  shall  also  apply,
mutatis mutandis, to the interpretation of these Articles, where there is no other provision in
respect of such matter and where such matter or the context thereof, contain nothing which
does not comply with such applicability.

Save  for  the  provisions  of  this  Article,  any  word  or  term  in  these  Articles  shall  have  the
meaning imparted to them in the Companies Law, and where there is no such meaning in the
Companies  Law,  then  the  meaning  imparted  to  them  in  the  Companies  Regulations,  and
where there is no such meaning, then the meaning imparted to them in the Securities Law,
and  where  there  is  no  such  meaning,  then  the  meaning  imparted  to  them  in  the  Securities
Regulations and where there is no such meaning, then the meaning imparted to them in any
other  law,  all  where  the  meaning  imparted  as  aforesaid  is  not  in  conflict  with  the  context
where  such  word  or  expression  appears  or  with  the  purpose  of  the  relevant  provision  in
these Articles.

In  case  of  reference  in  these  Articles  to  a  provision  of  law,  and  such  provision  has  been
revised or revoked, such provision shall be deemed valid and as though it were part of the
Articles,  unless  in  consequence  of  such  revision  or  cancellation,  such  provision  has  no
effect.

The  provisions  of  these  Articles  are  designed  to  add  to  and  contract  out  the  provisions
stipulated in the Companies Law. In the event that any of the provisions of these Articles is in
contravention of that permitted under law, the provisions of these Articles shall be interpreted
to the extent possible in accordance with the provisions of the law.

2. A Public Company

The Company is a public company.

3. Donations

The  Company  may  make  donations,  even  if  the  donation  is  not  made  as  part  of  commercial
considerations.

4. Company's Objectives

The Company shall engage in any lawful business.

5. Limitation of Liability

4

The  liability  of  the  shareholders  of  the  Company  is  limited,  each  of  them  to  full  payment  of  the
amount that he has undertaken to pay for the shares allocated to him at the time of the allocation.

6. Amendments to the Articles of Association

The  Company  may  amend  any  of  the  provisions  of  these  Articles  or  substitute  these  Articles  for
other Articles, by means of a resolution passed by the a simple majority at a general meeting, apart
from the provisions of Sub-Articles 14.1, 14.2, 19.1 and 19.2 herein, the amendment or replacement
of which is subject to a resolution to be passed by a majority of 75% at a general meeting.

Chapter Two - The Share Capital of the Company

7. Share Capital.

7.1 The  Company's  registered  share  capital  is  NIS  8,000,0001,  divided  into  (i)  794,000,000
registered  ordinary  shares  of  NIS  0.01  par  value  each  (hereinafter:  "share",  "ordinary
share", "shares" or  "ordinary  shares", as  the  case  may  be)  and  (ii)  6,000,000  preferred
shares  of  NIS  0.01  par  value  each  (hereinafter:  “the  preferred  shares").  Each  ordinary
share confers a right to receive invitations to participate in and vote at the general meetings.
A  shareholder  shall  have  one  vote  for  every  fully  paid  up  ordinary  share  that  he  holds.  All
ordinary  shares  have  equal  rights  inter  se  with  respect  to  dividend,  distribution  of  bonus
shares  or  any  other  distribution,  capital  refund  and  participation  in  distribution  of  surplus  of
Company assets upon liquidation.

The preferred shares may be issued from time to time in one or more series pursuant to a
resolution  or  resolutions  providing  for  such  issue  duly  adopted  by  the  board  of  directors
(authority  to  do  so  being  hereby  expressly  vested  in  the  board  of  directors).  The  board  of
directors is further authorized, subject to any limitations prescribed by law, to fix by resolution
or  resolutions  the  designation,  powers,  preferences,  and  rights  of  the  shares  of  each  such
series  and  any  qualifications,  limitations  or  restrictions  thereof.  The  board  of  directors  is
further  authorized  to  increase  (but  not  above  the  total  number  of  authorized  shares  of  the
class) or decrease (but not below the number of shares of any such series then outstanding)
the  number  of  shares  of  any  series,  the  number  of  which  was  fixed  by  it,  subject  to  the
powers,  preferences  and  rights,  and  the  qualifications,  limitations  and  restrictions  thereof
stated in these Articles or the resolution of the board of directors originally fixing the number
of shares of such series.

7.2 The  provisions  of  these  Articles  in  relation  to  shares,  shall  also  apply,  mutatis mutandis,  to
other securities to be issued by the Company except to the extent otherwise determined by
the board of directors.

8.

Issuance of Shares and Other Securities

8.1 No Priority Right - the existing shareholders of the Company shall not have a priority right, a

right of preference, or any other right whatsoever to acquire the Company's

1

As adopted by the Company's shareholders at the annual general meeting held on May 4, 2020.

5

securities.  The board of directors may, at its exclusive discretion, first offer the Company's
securities to all or any of the current shareholders.

8.2 Redeemable Securities

The Company may issue redeemable securities, with rights attached to them and subject to
such terms and conditions as shall be prescribed by the board of directors.

8.3 Commissions  -  the  Company  may  pay  any  person  a  commission  (including  underwriting
fees)  in  consideration  of  underwriting  services,  marketing  or  distribution  of  the  Company's
securities,  either  conditionally  or  unconditionally,  on  such  terms  and  conditions  as  shall  be
prescribed by the board of directors.  Payment as aforementioned in this Article can be made
either in cash or in securities of the Company, or some of them in one way and some of them
in another way.

8.4 The  board  of  directors  may  introduce  distinctions  between  holders  of  the  Company's
securities  in  relation  to  the  terms  and  conditions  of  allocation  of  the  Company’s  securities
and  the  rights  attached  to  such  securities  and  may  also  vary  such  terms  and  conditions,
including waiving some of them.  The board of directors may further issue calls to the holders
of securities for payment of the money that has not yet been paid for the securities held by
them.

8.5 Any payment on account of a share shall be credited initially on account of the nominal value
and only then on account of the premium for each share, unless otherwise prescribed in the
terms of the allocation.

8.6 A  shareholder  will  not  be  entitled  to  his  rights  as  a  shareholder,  including  to  a  dividend,
unless he has paid the amounts in full in accordance with the terms of the allocation, with the
addition  of  interest,  linkage  and  expenses,  if  there  were  any,  and  all  if  not  otherwise
prescribed in the terms of the allocation.

8.7 The  board  of  directors  may  forfeit  as  well  as  sell,  re-allocate  or  otherwise  transfer  any
security  as  it  shall  decide,  in  respect  of  which  the  full  consideration  has  not  been  paid,
including for nil consideration.

8.8 The forfeiture of a security shall result, at the time of such forfeiture, in the revocation of any
right in the Company and any claim or demand against it in relation to such security, except
for  such  rights  and  obligations  as  are  excluded  from  this  rule  in  accordance  with  these
Articles or which the law confers on or imposes on a former shareholder.

9. The Register of Shareholders of the Company and Issue of Share Certificates

9.1 The  secretary  of  the  Company  or  whoever  is  appointed  for  such  purpose  by  the  board  of
directors  of  the  Company  shall  be  responsible  for  keeping  a  Register  of  the  Company's
Shareholders. A shareholder is entitled to receive from the Company, free of charge, within
two  months  after  the  allocation  or  the  registration  of  the  transfer  (unless  the  terms  of  the
issue  stipulate  another  period  of  time),  one  certificate  or  a  number  of  certificates,  at  the
Company's discretion, in respect of all

6

the shares that are registered in his name, which shall specify the number of shares, and any
other detail that is important in the opinion of the board of directors. In the event of a jointly
held share, the Company shall not be required to issue more than one certificate to all the
joint holders, and delivery of such a certificate to one of the joint holders shall be deemed to
be delivery to all of them.

9.2 The board of directors may close the register of shareholders for a total period of up to 30

days annually.

9.3 Every certificate shall bear the seal or stamp of the Company or its printed name and shall
bear the signature of one director and the Company secretary, or of two directors or of any
other person who has been appointed by the board of directors for such purpose.

9.4 The  Company  may  issue  a  new  certificate  in  lieu  of  a  certificate  that  was  issued  and  was
lost, defaced, or destroyed, on the basis of such proof and guarantees as the Company may
require,  and  after  payment  of  an  amount  that  shall  be  prescribed  by  the  board  of  directors
and the Company may also, in accordance with a resolution of the board of directors, replace
existing  certificates  with  new  certificates  free  of  charge  subject  to  such  conditions  as  the
board of directors shall stipulate.

9.5 Where two or more persons are registered as the joint holders of a share, each of them may
confirm receipt of a dividend or other payments for such share and his confirmation will bind
all holders of such share.

9.6 The Company is entitled to recognize a holder of a share as a trustee and to issue a share
certificate in the name of the trustee provided that the trustee has notified the Company of
the identity of the beneficiary of the trust.  The Company will not be bound to or be required
to,  recognize  a  right  that  is  based  on  the  rules  of  equity  or  a  right  that  is  subject  to  a
condition, or a future right or a partial right to a share, or any other right in relation to a share,
other than the absolute right of the registered holder in respect of any share, unless this is
done on the basis of a judicial decision or in accordance with the requirements of any law.

10. Transfer of the Company's Shares2

10.1 The Company shares are transferable.

10.2 No transfer will be registered of shares that are registered in the register of shareholders in
the  name  of  a  registered  shareholder,  unless  an  original,  signed  deed  of  transfer  of  the
shares  has  been  submitted  to  the  Company  (hereinafter:    "deed  of  transfer"),  unless
otherwise stipulated by the board of directors of the Company.  The deed of transfer shall be
drawn up in the form set out hereunder or in such other format as is as similar as possible to
it or in another format which shall be approved by the board of directors.

========================================================

Deed of Transfer

2

So long as the Company shares are listed for trading on the stock exchange, the Company shares will be registered in
the name of the nominee company and the share transfer will be carried out via the nominee company and not as
prescribed in Sub-Articles 10.1-10.4 of these Articles.

7

I,  _______________  Identity  Card  No.  /  Corporate  No.  ____________________  (hereinafter:    "the
transferor")  of  _______________  hereby  transfer  to  _________________  Identity  Card  No.  /
Corporate  No.  ____________________  (hereinafter:    "the  transferee")  of  _________________  in
consideration  of  the  sum  of  NIS  __________________    that  he  has  paid  to  me,    ________  shares,
each  having  a  nominal  value  of  NIS  _________,  which  are  marked  by  the  numbers  ______  to
___________ inclusive, of _____________Ltd. (hereinafter:  "the Company"), and they shall be in the
transferee,  his  estate  administrators,  guardians,  and  his  duly  authorized
possession  of 
representatives, in accordance with the conditions under which I personally held the shares at the time
of signature of this deed, and I, the transferee, agree to accept the said shares in accordance with the
conditions set out above and subject to the Company's Articles, such as they are from time to time.
In Witness Whereof we have signed, this __ day of the month of _____, in the year _____

the 

Transferor -
Name:
Signature:

Transferee
Name:
Signature:

Witness to the Transferor's Signature:
Name:
Signature:

, Advocate

Witness to the Transferee's Signature:
Name:
Signature:

, Advocate

========================================================

Neither a transfer of non-fully paid up shares or of shares over which the Company has a lien
or a charge shall be valid unless it has been approved by the board of directors, which may,
at its absolute discretion and without giving any reasons, refuse to register such a transfer.

The  board  of  directors  may  refuse  a  transfer  of  shares  as  aforesaid  and  the  board  of
directors  may  also  make  such  a  transfer  of  shares  conditional  on  an  undertaking  by  the
transferee,  in  such  scope  and  in  such  manner  as  the  board  of  directors  shall  stipulate,  or
settle the transferor's liabilities in respect of such shares or the liabilities in respect of which
the Company has a lien or a charge over such shares.

10.3 The transferor shall continue to be deemed to be the holder of the shares being transferred
until  such  time  as  the  name  of  the  transferee  is  registered  in  the  Company's  register  of
shareholders.

10.4 A deed of transfer shall be submitted to the registered office of the Company for registration
together with the certificates of registration of the shares that are about to be transferred (if
such certificates have been issued) and any other proof which the Company shall require as
to the title of the transferor to such shares or his right to transfer them.

10.5 A joint shareholder who wishes to transfer his right in a share but is not in possession of the
share  certificate,  will  not  be  bound  to  attach  the  share  certificate  to  the  transfer  deed
provided  that  in  the  transfer  deed  it  is  stated  that  the  transferor  is  not  in  possession  of  the
share  certificate  in  respect  of  the  share  in  which  his  right  is  being  transferred  and  that  the
share being transferred is held jointly with others, together with their particulars.

8

10.6 The Company may require payment of a fee for registration of the transfer of such an amount

or at such rate as the board of directors shall determine from time to time.

10.7 Upon the death of a holder of shares in the Company, the Company will recognize guardians,
estate administrators or executors, and if there are no such persons, the lawful heirs of the
shareholder,  as  parties  with  the  sole  right  to  the  shares  of  the  shareholder,  after  the
entitlement thereto is substantiated in such manner as shall be determined by the board of
directors.

10.8 In  the  event  that  a  deceased  shareholder  held  shares  jointly  with  others,  the  Company  will
recognize  the  survivor  as  a  shareholder  in  respect  of  the  said  shares,  unless  all  the  joint
holders of the share have notified the Company in writing prior to the death of one of them, of
their wish that the provisions of this Article shall not apply, provided that this shall not absolve
the  estate  of  a  joint  holder  of  a  share  from  any  obligation  whatsoever  that  the  joint  holder
would have had in respect of such share had he not passed away.

10.9 A person who acquires a right to shares by virtue of being a guardian, estate administrator,
heir  of  a  shareholder,  a  receiver,  liquidator  or  trustee  in  bankruptcy  of  a  shareholder  or  in
accordance with any other legal provision, may, if and when he proves his right as such may
be required by the board of directors, be registered as the shareholder or may transfer such
shares to another person, subject to the provisions of the Articles in relation to a transfer.

10.10 A  person  who  acquires  a  right  to  a  Share  as  a  result  of  a  transfer  thereof  by  operation  of
law, will be entitled to a dividend and to the other rights in respect of such share and he may
also accept and give receipts for a dividend or for other payments payable in respect of such
share; however, he will not be entitled to receive notices regarding the general meetings of
the Company (insofar as such a right exists), and to participate at or vote at such meetings in
connection  with  such  share  or  to  exercise  any  right  whatsoever,  which  the  share  confers,
except as aforesaid, until after he is registered in the register of shareholders.

11. Bearer Share Warrant

The Company will not issue bearer share warrants.

12. Lien on Shares

12.1 The Company shall have a first charge and a lien over all the shares that are not fully paid
up,  which  are  registered  in  the  name  of  any  shareholder,  and  over  the  proceeds  of  sale
thereof,  in  relation  to  monies  (whether  or  not  the  time  for  payment  thereof  has  fallen  due),
payment of which has already been called or which are to be paid at a fixed time in respect
of such shares. The Company shall also have a first charge over all the shares (except fully
paid up shares) that are registered in the name of any shareholder as  security for monies
that  are  due  from  him  or  from  his  assets,  whether  his  liability  is  individual  or  jointly  with
others.  The  said  charge  shall  also  apply  over  such  dividends  as  have  been  declared  from
time to time in respect of such shares.

9

12.2 The  board  of  directors  may  sell  the  shares  to  which  the  charge  applies  for  the  purpose  of
realizing the charge and lien, or any part thereof, in any manner as it sees fit.   No such sale
shall  proceed  until  after  written  notification  has  been  given  to  such  shareholder  as  to  the
intention of the Company to sell them, and the amounts have not been paid within fourteen
days  after  such  notification.  The  net  proceeds  of  any  such  sale,  after  payment  of  the  sale
expenses,  shall  be  utilized  in  discharging  the  debts  or  obligations  of  such  shareholder  and
the balance (if any remains) shall be paid to him.

12.3 Where a sale of shares has occurred in order to realize a charge or a lien by the prima facie
exercise of the powers vested as aforesaid, the board of directors may register such shares
in the register of shareholders, in the name of the purchaser, and the purchaser will be under
no  obligation  to  examine  the  propriety  of  the  transaction  or  the  way  in  which  the  purchase
price is used.   Following registration of the said shares in the register of shareholders in the
name of the purchaser, no person shall have the right to challenge the validity of the sale.

13. Alteration of Share Capital3

The general meeting may resolve at any time to take one of the following actions, provided that a
resolution of the general meeting as aforesaid has been adopted by a simple majority.

13.1 Increase of the Registered Share Capital

To increase the registered share capital of the Company, irrespective of whether or not all the
shares  registered  at  that  time  have  been  issued.  The  increased  capital  will  be  divided  into
ordinary shares with equal rights.

13.2 Consolidation and Division of Share Capital

To  consolidate  and  re-divide  some  or  all  of  its  share  capital  into  shares  of  a  greater  or
smaller  nominal  value  than  that  which  is  specified  in  the  Articles.  In  a  case  in  which,  as  a
result of such consolidation, shareholders whose shares have been consolidated are left with
fractions  of  shares,  the  board  of  directors  may,  if  it  receives  approval  thereto  from  the
general meeting in the resolution as to consolidation of capital as aforesaid:

A.

Sell the aggregate of all the fractions, and for this purpose appoint a trustee in whose
name  the  share  certificates  containing  the  fractions  shall  be  issued,  and  the  trustee
shall  sell  the  said  fractions,  and  the  proceeds  received  less  commissions  and
expenses  shall  be  distributed  to  eligible  shareholders.  The  board  of  directors  will  be
entitled to decide that shareholders who are entitled to the consideration, which is less
than an amount that it shall stipulate, will not receive a consideration from the sale of
the said fractions, and their share in the sale proceeds shall be distributed among such
shareholders who are entitled to a consideration that exceeds the stipulated amount,
pro rata to the consideration to which they are entitled;

3

Subject to the provisions of Section 46.B. of the Securities Law, pursuant to which so long as the Company's shares are listed for
trading on the Stock Exchange, the Company's share capital will consist of one class of shares.

10

B.

C.

To  allocate  to  all  holders  of  shares  in  respect  of  whom  the  consolidation  and  the  re-
division  leaves  them  with  a  fraction  of  a  share,  shares  of  the  class  of  shares  which,
before such consolidation, are fully paid up, in such a number that their consolidation
with  the  fraction  will  be  sufficient  for  one  complete  consolidated  share,  and  such  an
allocation shall be deemed as being effective immediately prior to such consolidation;

Determine  that  shareholders  shall  not  be  entitled  to  receive  a  consolidated  share  in
respect of a fraction of a consolidated share, which derives from the consolidation of
half  or  less  of  the  number  of  shares  whose  consolidation  creates  one  consolidated
share, and they shall be entitled to receive a consolidated share in respect of a fraction
of a consolidated share which derives from the consolidation of more than half of the
number of shares whose consolidation creates one consolidated share.

In the event that an action taken in accordance with sub-paragraphs (b) or (c) above requires
the issue of additional shares, payment therefor shall be made in the manner in which bonus
shares may be repaid.  Consolidation and division as aforesaid shall not be deemed to be a
variation of the rights of the shares forming the subject of the consolidation and division.

13.3 Cancellation of Un-allocated Registered Share Capital

To cancel registered share capital which has not yet been allocated provided that the
Company is under no obligation to allocate such shares.

13.4 Split of Share Capital

To split some or all of the Company's share capital, into shares with a smaller nominal value
than  that  which  is  prescribed  in  the  articles  of  association  by  division  of  some  or  all  of  the
Company shares, at that time.

Chapter Three - General Meetings

14. Powers of the General Meeting

14.1 Subjects within the authority of the General Meeting

Resolutions  of  the  Company  in  respect  of  the  following  matters  shall  be  passed  by  the
general meeting:

14.1.1 Changes to the Articles.

14.1.2 Exercise  of  the  powers  of  the  board  of  directors,  provided  that  the  general  meeting
has decided by a majority of 75% of the votes of shareholders who are entitled to vote
and have voted either in person or by proxy, that the board of directors is incapable of
exercising  its  powers  and  further  that  the  exercise  of  its  powers  is  essential  for  the
proper management of the Company.

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14.1.3 Approval of actions or transactions requiring approval of the general meeting pursuant

to the provisions of Sections 255 and 268 to 275 of the Companies Law.

14.1.4 Any decision that, by law or under the Articles, must be passed by a resolution of a

general meeting.

14.1.5 Any power which, by law, is vested in the general meeting.

14.2 Power of the General Meeting to Transfer Powers between the Company's Organs

The general meeting may by a majority of 75% of the votes of shareholders who are entitled
to vote and have voted either in person or by proxy, assume such powers as are vested in
another organ and may also transfer powers that are vested in the general manager to the
authority  of  the  board  of  directors,  and  all  either  in  respect  of  a  particular  matter  or  for  a
particular  period  of  time  which  shall  not  exceed  the  period  of  time  required  under  the
circumstances.

15. Annual and Special General Meetings

15.1 Notice of a General Meeting

The Company is not obliged to give notice of a general meeting to shareholders except in so
far as this is mandatory by law.

The notice of a general meeting shall specify the place and the time for the convening of the
meeting, its agenda, a summary of the proposed resolutions and any other detail as may be
required under law.

16. Proceedings at General Meetings

16.1 Quorum

No general meeting may proceed unless a quorum is present at the time of the deliberation.
Two shareholders who are present in person or by proxy and who hold or represent at least
twenty five percent (25%) of the voting rights in the Company shall constitute a quorum.  For
the  purpose  of  a  quorum,  a  shareholder  or  his  proxy,  who  also  acts  as  proxy  for  other
shareholders, shall be deemed to be two or more shareholders, depending on the number of
shareholders that he represents.

16.2 Postponement of the General Meeting in the Absence of a Quorum

Where half an hour has elapsed from the time designated for the meeting and no quorum is
present,  the  meeting  shall  be  postponed  to  the  business  day  following  the  day  of  the
meeting,  at  the  same  time  and  at  the  same  place  or  to  such  other  day,  time  and  place  as
shall  be  prescribed  by  the  board  of  directors  in  a  notification  to  the  shareholders.    The
Company shall give notice, via an immediate report, of postponement of the meeting and the
time of the holding of the adjourned meeting.

Where  no  quorum  is  present  at  such  adjourned  meeting  as  aforesaid,  at  least  one
shareholder,  who  is  present  either  in  person  or  by  a  proxy,  shall  be  deemed  as  a  quorum,
except where such meeting has been called at the demand of shareholders.

16.3 Chairman of the General Meeting

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The Chairman of the board of directors shall chair any general meeting, and, in his absence,
it shall be chaired by whoever is appointed for such purpose by the board of directors. In the
absence of a chairman, or if he has not appeared at the meeting after 15 minutes from the
time designated for the meeting, the shareholders present at the meeting shall, in person or
by  proxy,  elect  one  of  the  directors  or  the  officeholders  of  the  Company  present  at  the
meeting as chairman, or if no director or officeholder is present, or where all of them refuse
to  chair  the  meeting,  one  of  the  shareholders  present,  or  one  of  the  officeholders  present,
shall be elected to chair the meeting.

The chairman of the meeting shall not have an additional or casting vote.

The  decision  by  the  chairman  that  a  resolution  at  the  general  meeting  was  passed
unanimously or by a specific majority or was rejected and the minutes of the general meeting
signed by the chairman shall serve as prima facie evidence of that stated therein.

17. Votes of Shareholders

17.1 Majority  -  resolutions  at  the  general  meeting  shall  be  passed  by  a  simple  majority  unless
another majority is required by law or in accordance with the provisions of Articles 6, 14.1.2,
14.2, 19.1, 19.2.5 and 19.2.6 of these Articles. Checking the majority will be carried out by
means of counting of votes, where each shareholder will have one vote per each share held
by him.

17.2 Confirmation  of  title  -  a  shareholder  must  furnish  the  Company  with  confirmation  of  title  at
least two business days prior to the date of the general meeting.  The Company may waive
such requirement.

17.3 Vote  of  a  legally  incapacitated  party  -  a  legally  incapacitated  party  may  only  vote  by  a
trustee, natural guardian or other legal guardian.   Such persons may vote either in person or
by proxy.

17.4 Vote of joint holders of a share - where two or more shareholders are the joint holders of a
share, one of them shall vote, either in person or by proxy. Where more than one joint holder
wish to participate in a vote, only the first of the joint holders will be able to vote.   For such
purpose  the  first  of  the  joint  holders  shall  be  deemed  to  be  the  person  whose  name  is
recorded first in the register of shareholders.

17.5 The  manner  of  voting  and  the  counting  of  votes  shall  be  done  in  accordance  with  the
provisions of the Companies Law.  A resolution at a general meeting shall be passed if it has
received  such  majority  as  it  is  required  to  receive  under  law  or  in  accordance  with  the
provisions of these Articles.

18. Appointment of a Voting Proxy

18.1 Voting by Proxy

A  shareholder  may  appoint  a  proxy  to  participate  in  and  vote  in  his  place,  either  at  a
particular  general  meeting  or  generally  at  the  general  meetings  of  the  Company,  provided
that the written document authorizing the appointment of a proxy has been delivered to the
Company at least 48 hours prior to the date of the general meeting,

13

unless  the  Company  has  waived  such  requirement.   A  proxy  need  not  be  a  shareholder  of
the Company.

If such proxy is not for a particular general meeting, a proxy that has been deposited prior to
one general meeting shall also hold good for other subsequent general meetings.

The  foregoing  shall  also  apply  to  a  shareholder  that  is  a  corporation  and  which  appoints  a
person to participate in and vote in its place at the general meeting.

18.2 Format of the Proxy

The  proxy  shall  be  signed  by  the  shareholder  or  by  the  person  who  is  duly  authorized  in
writing for such purpose, and where the appointing party is a corporation it shall be signed in
such manner as binds such corporation.   The Company may require that it be furnished with
written confirmation to its satisfaction as to the fact of the due authority of the signatories to
bind  such  corporation.      A  proxy  shall  be  drawn  up  in  the  form  specified  hereunder.  The
Company secretary or the board of directors of the Company may, at their discretion, accept
a proxy in a different form, including in the English language, provided that the variations are
not  fundamental.  The  Company  will  only  accept  an  original  proxy  or  a  copy  of  the  proxy,
provided that the same is duly authenticated by a notary or by an attorney at law holding an
Israeli license.

====================================================
Proxy

To:
[Name of Company
Corporate address:]
Dear Sir or Madam;

Date:

Re: Annual / special general meeting of _______________ (the "Company")
to be held on ______________(The "Meeting")

the  undersigned  ____________________, 

I 
Identity  Card/Registration  No.  _______,  of
_____________Street  ________________  being  the  registered  holder  of  _____________(*)
ordinary shares of NIS____ par value each, hereby empower _________________ Identity Card
No.  (**)_________________  and/or  _________ 
Identity  Card  No.  _____________and/or
______________Identity Card No. __________to participate in and vote on my behalf and instead
of  me at the aforementioned  meeting  and  at  any  adjourned  meeting  of the aforesaid meeting of
the Company/at any general meeting of the Company, until I notify you otherwise.

________
Signature

_________________________
(*)

A  registered  shareholder  may  issue  a  number  of  proxies,  each  of  them  in  reference  to  another  quantity  of
shares of the Company held by him, provided that he shall not issue proxies for a quantity of shares that is
greater than the quantity of shares held by him.
In the event that the proxy does not hold an Israeli Identity Card, both the passport number and the country of
its issue shall be stated instead.

(**)

====================================================

 18.3 Validity of Proxy

14

A vote in accordance with a proxy shall be lawful even if the appointing party has previously
died  or  has  become  legally  incapacitated  or  has  become  bankrupt  or,  in  the  event  of  a
corporation  -  has  been  wound  up,  or  has  cancelled  the  proxy,  or  transferred  the  share  in
respect  of  which  it  was  given,  other  than  if  notification  in  writing  that  such  an  event  has
occurred has been received at the registered office of the Company prior to the meeting.

18.4 Disqualification of Proxies

Subject to the provisions of any law, the Company secretary will be entitled at his discretion,
to disqualify proxies if a reasonable concern exists that they are forged or that they have
been furnished in respect of shares for which other proxies have been issued.

18.5 Voting by Voting Papers

In  accordance  with  these  Articles  and  the  provisions  of  the  Companies  Law  and  the
regulations enacted thereunder, the Company shareholders shall be given the option to vote
at general meetings of the Company by means of voting papers, on all such matters as are
obligatory by law as well as on such matters in respect of which the board of directors shall
decide from time to time to allow a vote by means of voting papers.

19. Appointment of Directors and Termination of Their Office

Chapter Four - The Board of Directors

19.1 The number of directors - the number of directors of the Company shall not be less than five
(5)  and  not  more  than  eleven  (11)  (including  anyoutside  directors  whose  appointment  is
required under law), unless otherwise decided by the general meeting by a majority of 75%.

19.2 Appointment of Directors at an Annual Meeting and their Replacement

19.2.1 The  Company  directors  serving  in  office  (who  are  not  outside  directors),  will  be
divided into three groups, one third each, which will hereinafter be referred to as: the
"First third to the Third Third") as nearly equal in number as practicable.. The initial
division  into  thirds  will  be  carried  out  pursuant  to  the  board  of  directors'  resolution
with  respect  to  such  division.  Should  the  number  of  directors  vary,  the  number  of
directors in each group will vary in accordance with the aforesaid rule.

19.2.2 At  the  first  annual  meeting  of  the  Company  shareholders  to  be  held  after  the
Company has become a public company (in 2011), the office of the directors included
in  the  first  third  will  terminate  and  they  will  be  put  up  for  re-appointment  at  that
meeting.

At  the  second  annual  meeting  of  the  Company  shareholders  to  be  held  after  the
Company has become a public company (in 2012), the office of

15

the directors included in the second third will terminate and they will be put up for re-
appointment at that meeting.

At  the  third  annual  meeting  of  the  Company  shareholders  to  be  held  after  the
Company has become a public company (in 2013), the office of the directors included
in the third will terminate and they will be put up for re-appointment at that meeting.

At  the  three  subsequent  annual  general  meetings  the  aforesaid  mechanism  will
reapply, and so on and so forth.

Any  director  elected  as  aforesaid,  will  be  elected  for  a  three-year  term  (unless  his
office is terminated in accordance with the provisions of these Articles), so that every
year  the  office  of  a  group  of  one  third  of  the  board  of  directors  will  terminate,  as
aforesaid.

Directors may be elected for a term of less than three years in order to ensure that the
three groups of directors have as equal number of directors as possible as provided in
Sub-Article 19.2.1 above.

Notwithstanding  the  foregoing,  the  term  of  office  of  any  director  elected  to  the
Company's  board  of  directors,  and  originally  nominated  for  election  by  virtue  of  the
nomination  right  granted  to  any  investor  who  purchased,  in  the  Company's  public
offering which closed on December 27, 2016, together with its affiliates (as such term
is defined in Rule 405 of the Securities Act of 1933, as amended), at least $15 million
of ADSs and warrants (excluding the proceeds, if any, from the exercise of warrants),
shall  automatically  expire  at  the  first  annual  meeting  of  the  Company  shareholders
following the annual meeting of the Company shareholders held in May 2017 unless
such  investor,  at  least  75  days  prior  to  such  first  following  annual  meeting  of
shareholders  evidences  to  the  Company  its  beneficial  ownership,  together  with  its
affiliates, of at least 4% of the Company's outstanding shares.  If not so expired at the
first annual meeting of the Company shareholders following the annual meeting held
in  May  2017,  the  term  of  office  of  such  director  shall  automatically  expire  at  the
second annual meeting of the Company shareholders following the annual meeting of
the  Company  shareholders  held  in  May  2017  unless  such  investor,  at  least  75  days
prior  to  such  second  following  annual  meeting  of  shareholders,  evidences  to  the
Company  its  beneficial  ownership,  together  with  its  affiliates,  of  at  least  4%  of  the
Company's outstanding shares. In any event, the term of office of such director shall
automatically  expire  at  the  third  annual  meeting  of  the  Company  shareholders
following  the  annual  meeting  held  in  May  2017  unless  re-elected  by  the  Company's
shareholders.

The  elected  directors  shall  assume  their  office  commencing  from  the  end  of  the
meeting at which they were elected unless a later date is stipulated in the resolution
on their appointment.

19.2.3 The appointment of members of the board of directors (who are not outside directors),
will be carried out by the shareholders present at the meeting, in person or by proxy,
or by means of a voting paper, by a simple majority of the votes of the shareholders
as aforesaid.

16

19.2.4 If  a  director  who  was  put  up  for  re-appointment  at  the  general  meeting  convened  to
deliberate  same  is  not  re-elected,  the  Company  will  convene  another  general
meeting,  at  which  another  proposed  director  will  be  put  up  for  the  approval  of  the
meeting.    Notwithstanding  the  foregoing,  the  office  of  the  director  who  has  not  been
re-appointed or his alternate (insofar as he has appointed an alternate in accordance
with the provisions of these Articles), will expire on the earlier of:  (1) The additional
general meeting as aforesaid; or (2) seventy days from the date of the annual general
meeting  as  aforesaid  in  Sub-Article  19.2.2  above.    It  shall  further  be  clarified  that  a
director  appointed  as  aforesaid  will  belong  to  the  group  of  the  third  to  which  the
director he replaced belonged, so that his office will expire on the date of the general
meeting at which the office of the other directors of that third group will expire.

19.2.5 The general meeting may, at any time, by a majority of 75%, dismiss a director and it
may decide at that time to appoint another person in his place by a majority of 75%. A
director whose dismissal is on the agenda of the meeting will be given a reasonable
opportunity to present his position before such meeting.

19.2.6 A special meeting of the Company may appoint directors for the Company in lieu of
directors  whose  office  has  terminated  and  also  in  any  case  in  which  the  number  of
members of the board of directors falls below the minimum that has been stipulated
in these Articles or by the general meeting by a majority of 75% of the shareholders'
votes.  It should be clarified that a director appointed as aforesaid will belong to the
group  of  the  third  to  which  the  director  he  replaced  belonged,  so  that  his  office  will
expire on the date of the general meeting at which the office of the other directors of
that third group will expire.

19.2.7The  foregoing  provisions  of  Sub-Articles  19.2.1  -  19.2.6  shall  not  apply  to  the
appointment and term in office of outside directors, in respect of whom the provisions
of the Companies Law shall apply.

19.2.8Subject to the provisions of the law in relation to the expiry of the office of a director,
but notwithstanding the provisions of Section 230 of the Companies Law, the office of
a director shall not be terminated, other than as provided in this Article.

19.3 Appointment of Directors by the Board of Directors

The  board  of  directors  may  appoint  a  director  or  additional  directors  for  the  Company,
whether  in  order  to  fill  an  office  that  has  become  vacant  for  any  reason  whatsoever  or
whether  in  the  capacity  of  a  director  or  additional  directors,  provided  that  the  number  of
directors shall not exceed the maximum number of members of the board of directors. Any
director  so  appointed  shall  serve  up  to  the  first  annual  meeting  held  subsequent  to  his
appointment. In the event that the number of directors has fallen below the minimum number
of directors, as prescribed in Sub-Article 19.1 above, the remaining directors may only act to
convene  a  general  meeting  of  the  Company  for  the  purpose  of  appointing  the  vacant
positions  of  directors  and  up  to  the  date  of  such  meeting,  act  to  conduct  the  Company's
affairs in connection with matters that are pressing.

17

19.4 Date of Commencement of the Office of a Director - the elected directors shall assume their
offices commencing at the end of the general meeting at which they were elected or on the
date of their appointment by the board of directors as provided above in Sub-Article 19.3, as
the case may be, unless a later date is prescribed in the resolution on their appointment.

19.5 Alternate  Director  -  subject  to  the  provisions  of  the  law,  a  director  may  from  time  to  time
appoint an alternate director for himself (hereinafter: "alternate director"),  dismiss  such  an
alternate  director,  and  may  also  appoint  another  alternate  director  in  lieu  of  any  alternate
director  whose  office  has  been  vacated  for  any  reason,  either  for  a  specific  meeting  or
permanently.

19.6 A Director's Proxy  -  any  director  and  any  alternate  director  may  appoint  a  proxy  who  shall
participate and vote in their name at, any meeting of the board of directors or of a board of
directors’  committee.  Such  an  appointment  may  be  general  or  for  the  purpose  of  one  or  a
number of meetings. Where a director or an alternate director is present at such a meeting
the proxy may not vote in lieu of the director who appointed him.  Such an appointment shall
be  valid  in  accordance  with  the  contents  thereof  or  until  its  revocation  by  the  appointor.  A
director or an alternate director of the Company may serve as a proxy as aforesaid.

19.7 Termination of the Office of a Director - in the event of a director's position becoming vacant,
the remaining directors may continue acting for as long as the number of remaining directors
does  not  fall  below  the  minimum  number  of  directors  that  has  been  determined  in  these
Articles or prescribed by the general meeting.  If the number of directors has fallen below the
foregoing, the remaining directors may only act in order to convene a general meeting of the
Company.

19.8 Holding a Meeting by means of Communication and Without Convening

At a meeting that has been held by the use of any means of communication, it is sufficient
that all of the directors who are entitled to participate in the proceedings and in a vote, shall
be able to hear each other.

The board of directors may also pass resolutions without actually convening, provided that all
of the directors who are entitled to participate in the discussion and to vote on the matter put
forward  for  resolution  have  agreed  not  to  meet  to  discuss  such  matter.  Where  resolutions
have been passed as aforesaid, minutes of such resolutions shall be prepared, including the
resolution not to convene and shall be signed by the chairman of the board of directors. The
provisions  of  these  Articles  shall  apply  mutatis  mutandis  to  such  a  resolution.  A  resolution
that has been passed in accordance with this Article shall be valid in all respects as though it
had been passed at a duly convened and conducted meeting of the board of directors.

19.9 Remuneration  of  Members  of  the  Board  of  Directors  -  subject  to  the  provisions  of  the
Companies  Law  the  Company  may  remunerate  the  Directors  for  fulfilling  their  functions  as
directors.

20. Chairman of the Board of Directors

20.1 Appointment - the board of directors shall elect one of its members to serve as chairman of

the board of directors and will also designate the term in which he is to

18

serve in his office, in the appointing resolution. If not stipulated otherwise in the resolution as
to his appointment, the chairman of the board of directors shall serve in such capacity until
another person is appointed in his place or until he ceases serving as a director, whichever is
the earlier. Where the chairman of the board of directors has ceased serving in office as a
director of the Company,  the  board  of  directors,  at  the  first  board  of  directors meeting held
subsequently, shall elect a new chairman.

20.2 No  Casting  Vote  -  In  the  event  of  a  tie  of  votes  in  a  resolution  of  the  board  of  directors,
neither  the  chairman  of  the  board  of  directors  nor  any  person  that  has  been  elected  to
conduct the meeting, shall have an additional vote.

21. Directors’ Actions

21.1 Convening a Meeting of the Board of Directors

Any  notification  of  a  meeting  of  the  board  of  directors  may  be  given  verbally  or  in  writing
provided  that  such  notification  is  given  at  least  three  business  days  prior  to  the  date
designated  for  the  meeting,  unless  at  least  75%  of  the  members  of  the  board  of  directors,
their alternates or their proxies have agreed to shorten the said period of time. The aforesaid
notwithstanding,  the  board  of  directors  may  convene  for  a  meeting  without  notice  only  in
urgent cases and with the consent of a majority of the directors.

Notification as aforesaid shall be given in writing, by facsimile, by electronic mail or by other
means  of  communication  and  all  to  such  address  or  the  facsimile  number,  electronic  mail
address or the address to which notifications can be sent by other means of communication,
as the case may be, which the Director furnished to the Company upon his appointment, or
in  a  subsequent  written  notification  to  the  Company    and  shall  include  reasonable  details
regarding the issues brought up for discussion at the meeting

Where  an  alternate  or  a  proxy  has  been  appointed,  notification  shall  be  given  to  such
alternate or proxy unless the director has given notice that he wishes that notice shall also be
given to him.

21.2 Quorum - the quorum for meetings shall be a majority of members of the board of directors
who are not precluded by law from participating in a meeting, or any other quorum as will be
prescribed by a majority of the members of the board of directors from time to time.

21.3 Validity of Actions of the Directors in the case of a Disqualified Director -  All such actions as
have been taken in good faith at a meeting of the board of directors or by a committee of the
board  of  directors  or  by  any  person  acting  as  a  director  shall  be  valid,  even  if  it  is
subsequently discovered that there was a flaw in the appointment of a director or of such a
person  acting  as  aforesaid,  or  that  they  or  one  of  them  was  disqualified,  as  though  such  a
person had actually been duly appointed and was qualified to be a director.

21.4 Committees of the Board of Directors

19

Subject to the provisions of the Companies Law, the board of directors may appoint board of
directors’ committees.

The  committees  of  the  board  of  directors  shall  report  to  the  board  of  directors  their
resolutions or recommendations on a regular basis, as shall be prescribed by the board of
directors.  The  board  of  directors  may  cancel  the  resolution  of  a  committee  that  has  been
appointed by it; however, such cancellation shall not affect the validity of any resolution of a
committee,  pursuant  to  which  the  Company  acted,  vis-à-vis  another  person,  who  was  not
aware  of  the  cancellation  thereof.  Decisions  or  recommendations  of  the  committee  of  the
board of directors which require the approval of the board of directors will be brought to the
directors' attention a reasonable time prior to the discussion at the board of directors.

22. Validity of Actions and Approval of Transactions

22.1 Subject  to  the  provisions  of  any  law,  all  such  actions  as  have  been  taken  by  the  board  of
directors or by a committee of the board of directors or by any person acting as a director, or
as  a  member  of  a  committee  of  the  board  of  directors,  or  by  the  general  manager,  as  the
case may be, shall be valid even if it is subsequently discovered that there was any flaw in
the appointment of the board of directors, a committee of the board of directors, the director
who was a member of the committee or the general manager, as the case may be, or that
any of the aforesaid officeholders was disqualified from serving in his position.

22.2 Subject to the provisions of the Companies Law:

22.2.1 If  a  person  holds  shares  in  the  Company  and  if  a  person  is  an  officeholder  of  the
Company,  a  stakeholder,  or  an  officeholder  of  any  other  corporation,  including  a
corporation in which the Company is a stakeholder, or which is a shareholder of the
Company, it shall not disqualify the officeholder from serving as an officeholder of the
Company.  Likewise,  an  officeholder  shall  not  be  disqualified  from  serving  as  an
officeholder  of  the  Company  due  to  his  contractual  engagement  or  due  to  the
contractual  engagement  of  any  corporation  as  aforesaid  with  the  Company  in  any
matter whatsoever and in any manner whatsoever.

22.2.2 The  office  of  a  person  as  an  officeholder  in  the  Company  shall  not  disqualify  him
and/or a relative of his and/or another corporation in which he is a stakeholder from
entering into transactions in which the officeholder has a personal interest in any way
with the Company.

22.2.3 An officeholder may participate in and vote at discussions in respect of the approval of
transactions or acts in which he has a prima facie personal interest, as prescribed in
Sub-Articles 22.2.1 and 22.2.2.

22.3 Subject to the provisions of the Companies Law, a general notice that is given to the board of
directors  by  an  officeholder  or  a  controlling  shareholder  of  the  Company  with  regard  to  his
personal  interest  in  a  particular  entity,  while  giving  details  of  his  personal  interest,  shall
amount  to  disclosure  on  the  part  of  the  officeholder  or  the  controlling  shareholder  to  the
Company  with  regard  to  his  personal  interest  as  aforesaid,  for  the  purpose  of  the  entering
into any transaction which is not exceptional, with such an entity.

20

Chapter Five – Officeholders, Secretary, Internal Auditor and Auditor

23. General Manager

23.1 The board of directors may, from time to time, appoint a general manager for the Company
and may further appoint more than one general manager. The board of directors may further
dismiss the general manager or replace him at any time it deems fit, subject to the provisions
of any agreement between him and the Company. The general manager will be responsible
for the day-to-day management of the Company's affairs within the framework of the policy
determined by the board of directors and subject to its directives.

23.2 The  general  manager  will  have  all  the  powers  of  management  and  performance  that  were
vested,  pursuant  to  the  Law  or  these  Articles,  or  by  virtue  thereof,  in  another  organ  of  the
Company,  apart  from  such  powers  as  have  been  transferred  from  him  to  the  board  of
directors. The general manager will be supervised by the board of directors.

23.3 The general manager may, subject to the approval of the board of directors, delegate some
of  his  powers  to  another,  who  is  his  subordinate;  the  approval  may  be  general  and  in
advance.

23.4 Without  derogating  from  the  provisions  of  the  Companies  Law  and  any  law,  the  general
manager will submit to the board of directors, reports on such issues, on such dates and in
such scope as shall be determined by the board of directors, either by means of a specific
resolution or within the ambit of the board of directors' procedures.

23.5 The general manager will give notice to the chairman of the board of directors, without delay,
of any exceptional matter that is material to the Company. If the Company has no chairman
of  the  board  of  directors  or  if  the  chairman  of  the  board  of  directors  is  unable  to  fulfill  his
function, the general manager will give a notice to that effect to all members of the board of
directors.

23.6 The  general  manager  may  from  time  to  time  appoint  officeholders  for  the  Company  (apart
from directors and general manager), for permanent, temporary or special functions, as the
general manager finds fit and the general manager may further terminate the services of one
or more of the foregoing at any time.

24. Internal Auditor

24.1 The Company's board of directors will appoint an internal auditor, at the recommendation of

the audit committee.

24.2 The  officer  in  charge  of  the  internal  auditor  at  the  organization  will  be  the  chairman  of  the

board of directors.

24.3 The internal auditor will submit for the approval of the audit committee a proposed annual or
periodic work plan and the audit committee will approve it with such amendments as it finds
fit.

21

25. Secretary

The  board  of  directors  may  appoint  a  Company  secretary,  on  such  terms  as  it  shall  deem
appropriate, and appoint a deputy secretary and determine the scope of their functions and their
authorities.  Where  a  Company  secretary  has  not  been  appointed,  the  general  manager,  or
whoever  he  designates  to  this  end,  and  in  the  absence  of  a  general  manager,  whoever  is
empowered for such purpose by the board of directors, shall perform the secretary's functions that
are  prescribed  under  any  law,  in  accordance  with  these  Articles  and  in  accordance  with  a
resolution of the board of directors.

The Company secretary  will  be  responsible  for  all  the  documents  that  are kept at the registered
office of the Company and for maintaining all the registers that the Company maintains by law.

26. Auditor

26.1 Subject to the provisions of the Companies Law, the general meeting may appoint an auditor

for a period that exceeds one year, as the general meeting shall decide.

26.2 The  board  of  directors,  following  receipt  of  the  audit  committee's  or  the  financial  statement
committee's (as determined by the board of directors) recommendations shall determine the
remuneration of the Company's auditor for audit work as well as his remuneration for other
services that are not audit work, unless otherwise determined by the general meeting of the
Company.

Chapter Six - Preservation of the Capital of the Company and its Distribution

27. Distribution and Allocation of Bonus Shares

The  Company's  resolution  on  distribution  of  dividend,  bonus  shares  or  any  other  distribution,
including  any  distribution  that  does  not  comply  with  the  profit  test  prescribed  in  the  Companies
Law and the terms thereof, shall be passed by the board of directors of the Company.

28. Dividends and Bonus Shares

28.1 Right to a Dividend or to Bonus Shares

28.1.1 A dividend or bonus shares shall be distributed to whoever is registered in the register
of shareholders of the Company on the date of the resolution as to such distribution or
on such other date as shall be prescribed in such resolution. 4

28.2 Payment of the Dividend

28.2.1 The  board  of  directors  may  resolve  that  the  dividend  be  paid,  in  whole  or  in  part,  in
cash  or  by  means  of  distribution  of  assets  in  kind,  including  in  securities  or  in  any
other manner, at its discretion.

4

It shall be clarified that so long as the Company shares are listed for trading on the Stock Exchange, any dividend or
bonus shares will be distributed to whoever is registered in the register of shareholders of the Company on the effective
date determined on the date of the resolution.

22

The  Company’s  board  of  directors  may,  before  resolving  to  distribute  any  dividend,
allocate  out  of  the  profits,  any  amounts  as  it  shall  deem  fit  for  a  general  fund  or  a
reserve  fund  for  the  distribution  of  dividend,  distribution  of  bonus  shares  or  for  any
other purpose whatsoever, as the board of directors shall resolve at its discretion.

Pending the realization of the said funds, the board of directors may invest any sums
so  allocated  and  the  monies  in  the  funds  in  any  investment  whatsoever,  as  it  shall
deem fit, deal with such investments, alter them or make any other use thereof, and it
may  subdivide  the  reserve  fund  into  special  funds  and  use  any  fund  or  any  part
thereof for the Company's affairs, without holding it separately from the other assets of
the Company, all at the discretion of the board of directors and under such terms as it
shall determine.

28.2.2 The Method of Payment5

If no other provisions have been prescribed in the resolution as to distribution of the
dividend it will be permissible to pay any dividend, after deduction of the requisite tax
under any law, by check to the beneficiary only, which shall be sent by registered mail
to the registered address of the shareholder that is entitled to it, or by bank transfer.
 Any such check shall be drawn in favor of the person to whom it has been sent.   A
dividend in kind shall be distributed as stipulated in the distribution resolution.

In  the  event  of  joint  registered  shareholders,  the  check  shall  be  sent  to  the
shareholder whose name is recorded first in the register of shareholders in relation to
the joint ownership.

Sending of a check to a person whose name, on the effective date, is registered in the
register of shareholders as the holder of a share, or in the event of joint holders - of
one of the joint holders, shall constitute discharge in respect of all the payments made
in relation to such share.

The Company may resolve that a check below a certain amount, shall not be sent and
amounts of the dividend that should have been paid as aforesaid shall be treated as
unclaimed dividend.

The Company may offset against the dividend to which a shareholder is entitled, any
debt of such shareholder to the Company, whether or not the time for payment thereof
has fallen due.

28.2.3 Unclaimed Dividend

The board of directors may invest any amount of dividend that has not been claimed
for a period of one year after having been declared, or use it otherwise for the benefit
of the Company until it is claimed. The Company will not be compelled to pay interest
or linkage in respect of an unclaimed dividend.

5

It should be clarified that so long as the Company shares are listed for trading on the Stock Exchange the provisions of
this Sub-Article 28.2.2 shall not apply.

23

After  one  year  has  elapsed  from  the  due  date  of  any  unclaimed  dividend,  the
Company may use the unclaimed dividend as aforesaid for any purpose whatsoever
and  the  shareholder  who  is  entitled  to  such  unclaimed  dividend  will  have  no  claim
and/or demand in relation thereto.

28.3 Method of Capitalization of Profits into Capital Funds and Distribution of Bonus Shares

28.3.1 Funds

The board of directors may, at its discretion, set aside into special capital funds, any
amount out of the Company’s profits, or arising from a revaluation of its assets, or its
pro  rata  stake  in  the  revaluation  of  assets  of  its  affiliated  companies  and  determine
the designation of such funds.  The board of directors may also cancel such funds.

28.3.2 Distribution  of  Bonus  Shares –  Subject  to  the  provisions  of  the  Companies  Law,  the
board of directors may resolve to allocate bonus shares and render share capital as
part  of  the  Company's  profits,  within  the  meaning  thereof  in  Section  302  (b)  of  the
Companies  Law,  from  premium  on  shares  or  from  any  other  source  contained  in  its
equity, referred to in its last financial statements, in such sum as shall be determined
by the board of directors and which shall not fall below the nominal value of the bonus
shares.

Allocated bonus shares shall be deemed as fully repaid.

The  board  of  directors  resolving  to  allocate  bonus  shares  may  resolve  that  the
Company  will  transfer  to  a  special  fund  designated  for  future  distribution  of  bonus
shares,  such  amount  as  the  rendering  thereof  into  share  capital  will  be  sufficient  to
allocate to whoever, at that time, for any reason whatsoever, has a right to purchase
shares  in  the  Company  (including  a  right  exercisable  only  on  a  subsequent  date),
bonus  shares  which  would  have  been  due  to  him  had  he  exercised  the  right  to
purchase the shares on the eve of the effective date for the right to receive the bonus
shares (hereinafter, in this Article: the "effective date"). If after the effective date, the
holder of the said right should exercise his right to purchase all or any of the shares,
the  Company  will  allocate  bonus  shares  to  him,  having  a  par  value  and  to  which  he
would have been entitled had he exercised the right to purchase the shares which he
actually purchased, on the eve of the effective date. The bonus shares will entitle their
owners  to  participate  in  distribution  of  dividends  as  of  the  date  designated  by  the
board of directors.  For the purpose of determining the amount to be transferred to the
said  special  fund,  any  amount  transferred  to  this  fund  for  previous  distributions  of
bonus  shares  shall  be  treated  as  having  already  been  capitalized,  where  shares
entitling the holders of the right to purchase shares, have been allocated therefrom, for
bonus shares.

For the purpose of distribution of bonus shares, the board of directors may, as it sees
fit, resolve any difficulty that might arise and make adjustments, such as deciding that
fractions  of    a  share  shall  not  be  distributed,  issue  certificates  in  respect  of  an
aggregate quantity of share fractions, sell such

24

fractions  and  pay  the  proceeds  from  the  sale  thereof  to  those  entitled  to  receive  the
fractions of the bonus shares and may also decide that cash payments shall be made
to the shareholders, or that fractions of a lesser value than a stipulated amount (and if
not  stipulated  then  amounts  which  are  less  than  NIS  50)  shall  not  be  brought  into
account in making such adjustments. Notwithstanding the foregoing, a shareholder will
be entitled to apply to the Company and ask that such payment be made to him at the
Company's offices.

29. Acquisition of Company Shares

The  Company  may  acquire  its  own  securities.  Where  the  Company  has  acquired  securities  as
aforesaid it may cancel them.

Chapter Seven - Exemption, Indemnification and Insurance of Officeholders

30. Exemption of Officeholders

The Company may exempt an officeholder therein, in advance or post factum, from some or all of
his  liability  for  damage  as  a  result  of  breach  of  a  duty  of  care  vis-à-vis  the  Company,  to  the
maximum extent that is permissible under any law.

31. Indemnification of Officeholders

The Company may indemnify its officeholders to the maximum extent permissible under any law.
Without derogating from the generality of the foregoing, the following provisions shall apply:

31.1 The  Company  may  indemnify  an  officeholder  therein  in  respect  of  a  liability,  payment  or
expense imposed on him or that he has incurred as a result of an action, which he took by
virtue of his being an officeholder of the Company, as follows:

31.1.1 Any  financial  liability  imposed  on  him  in  favor  of  another  person  under  a  judgment,
including a judgment entered under a settlement or an award approved by a court.

31.1.2 Reasonable  litigation  fees,  including  lawyer’s  fee,  incurred  by  the  officeholder  due  to
any  investigation  or  proceeding  conducted  against  him  by  any  authority  competent  to
conduct  an  investigation  or  proceeding,  at  the  end  of  which  no  indictment  was  filed
against him and no financial liability was levied on him as an alternative for a criminal
proceeding,  or  at  the  end  of  which  no  indictment  was  filed  against  him  but  a  financial
liability was levied as an alternative for a criminal proceeding in an offense not requiring
proof of mens rea or in connection with a monetary sanction.

31.1.3 Reasonable litigation expenses, including lawyer's fees paid by the officeholder, or with
which he was charged by the Court, in a proceeding filed against him by the Company
or  on  its  behalf  or  by  any  other  person,  or  in  criminal  charges  from  which  he  was
acquitted,  or  in  criminal  charges  in  which  he  was  convicted  of  an  offense  which  does
not require proof of mens rea.

25

31.1.4 A payment for the party harmed by the breach, as aforesaid in Section 52(54)(a)(1)(a)

of the Securities Law (the "Party Harmed by the Breach").

31.1.5 Expenses  incurred  by  an  officer  in  connection  with  an  Administrative  Proceeding

conducted in his matter, including reasonable litigation expenses, including legal fees.

31.1.6 Any other liability or expense for which it is permitted and/or will be permitted by law to

indemnify an officeholder.

31.2 Advance Indemnification

The Company may give an undertaking in advance to indemnify an officeholder for a liability,
payment or expense as specified above in Sub-Article 31.1.1., provided that such advance
indemnity  undertaking  shall  be  limited  to  such  events  as,  in  the  opinion  of  the  board  of
directors,  are  anticipated  in  view  of  the  Company's  actual  activity  at  the  time  of  giving  the
indemnity  undertaking,  and  to  such  amount  or  criterion  as  the  board  of  directors  have
determined to be reasonable under the circumstances of the case, and further provided that
such  undertaking  shall  state  the  events  that  in  the  opinion  of  the  board  of  directors  are
anticipated in view of the Company's actual activity at the time of giving such undertaking as
well as the amount or criterion that the board of directors have determined to be reasonable
in the circumstances of the case. And the Company may also give an indemnity undertaking
in  advance  to  an  officeholder  in  respect  of  liabilities  or  an  expense  as  specified  in  Articles
31.1.2, 31.1.3, 31.1.4, and 31.1.5 above.

31.3 Retroactive Indemnification

The Company may indemnify an officeholder therein ex post facto.

32. Officeholders’ Insurance

32.1 The Company may insure its officeholders to the maximum extent permitted under any law.
Without  derogating  from  the  generality  of  the  foregoing,  the  Company  may  enter  into  a
contract for insuring the liability of an officeholder in the Company in respect of a liability or a
payment  that  may  be  imposed  on  him  as  a  result  of  an  action  that  he  has  taken  in  his
capacity as officeholder in the Company, in any of the following cases:

32.1.1 Breach of the duty of care to the Company or to any other person;

32.1.2 Breach of a fiduciary duty vis-à-vis the Company, provided that the Officeholder acted in
good faith and had reasonable grounds to assume that his act would not compromise
the Company's best interests;

32.1.3 Financial liability imposed on him in favor of another person;

32.1.4 Payment to the Party Harmed by the Breach;

32.1.5 Expenses  incurred  by  an  officer  in  connection  with  an  Administrative  Proceeding

conducted in his matter, including reasonable litigation expenses, including legal fees;

26

32.1.6 Any other event for which it is permitted and/or will be permitted pursuant to the law to

insure the liability of an officeholder.

33. Exemption, Indemnification and Insurance - General

33.1 It is neither the intention of the foregoing provisions in relation to exemption, indemnification
and insurance, nor will there be any future intention, to restrict the Company in any way from
entering  into  a  contract  in  relation  to  exemption,  insurance  or  indemnification  of  the  parties
specified hereunder:

33.1.1 A person who is not an officeholder of the Company, including employees, contractors

or consultants of the Company who are not officeholders of the Company;

33.1.2 Officeholders in other companies. The Company may enter into a contract in relation
to  exemption,  indemnification  and  insurance  of  officeholders  in  companies  under  its
control,  related  companies  and  other  companies  in  which  it  has  any  interest,  to  the
maximum extent permitted under any law, and in this context the foregoing provisions
in  relation  to  exemption,  indemnification  and  insurance  of  officeholders  in  the
Company shall apply, mutatis mutandis.

33.2 It  should  be  clarified  that  in  this  Chapter,  an  undertaking  in  relation  to  exemption,
indemnification  and  insurance  of  an  officeholder  as  aforesaid  may  also  be  valid  after  the
office of such officeholder in the Company has terminated.

Chapter Eight - Merger, Winding Up and Reorganization of the Company

34. Merger

34.1 The  requisite  majority  for  approval  of  a  merger  by  the  general  meeting  shall  be  a  simple

majority.

35. Liquidation

35.1 If  the  Company  is  wound  up,  whether  voluntarily  or  otherwise,  the  liquidator  may,  with  the
approval of a general meeting, distribute in specie parts of the Company's assets among the
shareholders, and he may, with like approval, deposit such part of the Company's assets with
trustees for the benefit of the shareholders, as the liquidator, with such approval, shall deem
appropriate.

35.2 Subject  to  special  rights  of  shares,  where  shares  have  been  issued  with  special  rights,  the
Company's shares shall have equal rights inter se in relation to the amounts of capital that
have  been  paid  or  that  have  been  credited  as  paid  in  respect  of  the  nominal  value  of  the
shares,  in  connection  with  the  surrender  of  capital  and  participation  in  a  distribution  of
surplus assets of the Company upon liquidation.

36. Reorganization of the Company

36.1 Upon the sale of assets of the Company, the board of directors, or the liquidators (in the case
of liquidation) may, if they have been duly authorized to do so in a resolution that has been
passed by a simple majority at the general meeting of the

27

Company, accept shares that are either fully or partially paid up, debentures or securities of
another company, either Israeli or foreign, whether it has been incorporated or is about to be
incorporated, for the purchase of all or any of the Company's assets, and the directors (if the
Company's profits so allow) or the liquidators (in case of a liquidation), may distribute, among
the shareholders, the shares or securities as aforesaid or any other assets of the Company
without realizing them, or deposit them with trustees on behalf of the shareholders.

36.2 The  general  meeting  may,  by  a  resolution  to  be  passed  by  the  general  meeting  of  the
Company  by  a  simple  majority,  decide  as  to  a  valuation  of  the  securities  or  assets  as
aforesaid at such price and in such manner as the general meeting shall decide, and all the
shareholders will be bound to accept any valuation or distribution that has been authorized
as aforesaid and to waive their rights in this context, except, in the event that the Company is
about to be wound-up or is in the process of winding-up, for such legal rights (if any) which,
under the provisions of the law, cannot be amended,  revised, or contracted out.

37. Notices

Chapter Nine - Notifications

37.1 A notification or any other document may be delivered by the Company to any shareholder
who appears in the register of shareholders of the Company, either personally or by sending
by registered mail addressed in accordance with the registered address of such shareholder
in the register of shareholders or to such address as the shareholder has notified in writing to
the  Company as his  address  for  the  delivery  of  notifications,  or  by  publication of notices in
two  newspapers  in  Israel,  or  by  means  of  publishing  an  immediate  report  on  the  Magna
system.

37.2 All notices to be given to the shareholders shall, in relation to shares that are jointly held, be
given  to  such  person  whose  name  appears  first  in  the  register  of  shareholders  and  any
notification  that  is  given  in  such  manner  shall  be  sufficient  notification  to  all  the  joint
shareholders.

37.3 Any notification or other document which is delivered or sent to a shareholder in accordance
with these Articles shall be deemed to have been duly delivered and sent in respect of all the
shares  held  by  him  (whether  as  regards  Shares  held  by  him  alone  or  by  him  jointly  with
others), even where such shareholder has passed away at that time or became insolvent, or
an order has been issued for its winding up, or a trustee or liquidator or receiver has been
appointed for his shares (whether or not the Company was aware of the occurrence of such
event), until another person is registered in the register of shareholders instead of him as the
holder  thereof,  and  delivery  or  sending  of  a  notification  or  document  as  aforesaid  shall  be
deemed to be sufficient delivery or dispatch to any person who has a right to such shares.

37.4 Any  notification  or  other  document  that  has  been  sent  by  the  Company  in  the  mail  to  an
address in Israel shall be deemed to have been delivered within 48 hours from the day on
which the letter containing such notification or document was dispatched at the post office or
within  96  hours  in  the  event  that  the  address  is  overseas,  and  for  the  purpose  of  proving
delivery, it shall be sufficient to prove that the letter

28

containing the notification or the document was duly addressed and was dispatched at the
post office. Any notice or document delivered by means of notifications in newspapers or via
an  immediate  report  on  the  Magna  system,  will  be  deemed  to  have  been  delivered  on  the
date of publishing the notice or on the date of publishing the immediate report as aforesaid.

37.5 The Company is not obliged to give notice of a general meeting to shareholders except in so
far as this is mandatory by law. The notice of a general meeting shall specify the place and
the time for the convening of the meeting, its agenda, a summary of the proposed resolutions
and any other specification as is required under law.

37.6 Accidental omission in giving notice of a general meeting to any shareholder or non-receipt
of a notification as to a meeting or other notification by any shareholder shall not invalidate a
resolution  that  has  been  passed  at  such  meeting,  or  cause  the  invalidation  of  processes
based on such notification.

37.7 Notices to directors may be given in any manner to be determined by the board of directors.

37.8 Any  shareholder  and  any  member  of  the  board  of  directors  may  waive  his  right  to  receive
notification, or his right to receive notification within a specific period of time, and may agree
that a general meeting of the Company or a meeting of the board of directors, as the case
may  be,  shall  convene  and  be  held  despite  his  not  having  received  notification  or  despite
such notification not having been received by him within the required time.

38. Forum Selection

38.1 Unless the Company consents in writing to the selection of an alternative forum:

38.1.1. The federal district courts of the United States shall be the exclusive forum for the

resolution of any claim arising under the Securities Act of 1933, as amended; and

38.1.2. The Tel Aviv District Court (Economic Division) shall be the exclusive forum for (A)
any derivative action or proceeding brought on behalf of the Company, (B) any action
asserting a claim  of  breach  of  a  fiduciary  duty  owed  by  any  director,  officer or other
employee  of  the  Company  to  the  Company  or  the  Company’s  shareholders,  or  (C)
any  action  asserting  a  claim  arising  pursuant  to  any  provision  of  the  Israeli
Companies  Law  5759-1999  or  the  Israeli  Securities  Law  5728-1968  and  providing
that  any  person  or  entity  purchasing  or  otherwise  acquiring  or  holding  any  interest
in shares of the Company shall be deemed to have notice of and consented to these
provisions.

38.2. Any person or entity purchasing or otherwise acquiring or holding any  interest  in  shares  of

the Company shall be deemed to have notice of and consented to these provisions

*

* 

*

29

DESCRIPTION OF SHARE CAPITAL

Exhibit 2.3

The following descriptions of our share capital and provisions of our amended and restated articles of association are summaries and do
not purport to be complete. Our amended and restated articles of incorporation are filed with the SEC as an exhibit to our registration
statement, of which this prospectus forms a part.

Each of the American Depositary Shares, or ADSs, represents 10 Ordinary Shares. The ADSs trade on the NASDAQ Global Market.

The principal office of The Bank of New York Mellon, located at 101 Barclay Street, New York, New York 10286.

You  may  hold  American  Depositary  Shares  either  (A)  directly  (i)  by  having  an  American  Depositary  Receipt,  which  is  a  certificate
evidencing a specific number of American Depositary Shares, registered in your name, or (ii) by having American Depositary Shares
registered in your name in the Direct Registration System, or (B) indirectly by holding a security entitlement in American Depositary
Shares through your broker or other financial institution. If you hold American Depositary Shares directly, you are a registered American
Depositary Share holder. This description assumes you are an American Depositary Share holder. If you hold the American Depositary
Shares indirectly, you must rely on the procedures of your broker or other financial institution to assert the rights of American Depositary
Share holders described in this section. You should consult with your broker or financial institution to find out what those procedures are.

The Direct Registration System, or DRS, is a system administered by The Depository Trust Company, also referred to as DTC, pursuant
to  which  the  depositary  may  register  the  ownership  of  uncertificated  American  Depositary  Shares,  which  ownership  is  confirmed  by
periodic statements sent by the depositary to the registered holders of uncertificated American Depositary Shares.

As  an  American  Depositary  Share  holder,  we  will  not  treat  you  as  one  of  our  shareholders  and  you  will  not  have  shareholder  rights.
Israeli law governs shareholder rights. The depositary will be the holder of the ordinary shares underlying your American Depositary
Shares.  As  a  registered  holder  of  American  Depositary  Shares,  you  will  have  American  Depositary  Share  holder  rights.  A  deposit
agreement among us, the depositary and you, as an American Depositary Share holder, and all other persons indirectly holding American
Depositary Shares sets out American Depositary Share holder rights as well as the rights and obligations of the depositary. New York law
governs the deposit agreement and the American Depositary Shares.

The following is a summary of the material provisions of the deposit agreement. For more complete information, you should read the
entire deposit agreement and the form of American Depositary Receipt, each of which has been filed as an exhibit to our Registration
Statement on Form F-6 filed with the Securities and Exchange Commission.

Dividends and Other Distributions

How will you receive dividends and other distributions on the shares?

The  depositary  has  agreed  to  pay  to  American  Depositary  Share  holders  the  cash  dividends  or  other  distributions  it  or  the
custodian receives on shares or other deposited securities, after deducting its fees and expenses. You will receive these distributions in
proportion to the number of shares your American Depositary Shares represent.

·             Cash. The depositary will convert any cash dividend or other cash distribution we pay on the shares into U.S. dollars, if it can do
so on a reasonable basis and can transfer the U.S. dollars to the U.S. If that is not possible or if any government approval is
needed  and  cannot  be  obtained,  the  deposit  agreement  allows  the  depositary  to  distribute  the  foreign  currency  only  to  those
American Depositary Share holders to whom it is possible to do so. It will hold the foreign
currency it cannot convert for the account of the American Depositary Share holders who have not been paid. It will not invest
the foreign currency and it will not be liable for any interest.

Before making a distribution, any withholding taxes, or other governmental charges that must be paid will be deducted. It will
distribute  only  whole  U.S.  dollars  and  cents  and  will  round  fractional  cents  to  the  nearest  whole  cent.  If  the  exchange  rates
fluctuate during a time when the depositary cannot convert the foreign currency, you may lose some or all of the value of the
distribution.

·             Shares.  The depositary may, and will if we so request, distribute additional American Depositary Shares representing any
shares we distribute as a dividend or free distribution. The depositary will only distribute whole American Depositary Shares. It
will sell shares which would require it to deliver a fractional American Depositary Share and distribute the net proceeds in the
same  way  as  it  does  with  cash.  If  the  depositary  does  not  distribute  additional  American  Depositary  Shares,  the  outstanding
American  Depositary  Shares  will  also  represent  the  new  shares.  The  depositary  may  sell  a  portion  of  the  distributed  shares
sufficient to pay its fees and expenses in connection with that distribution.

·             Rights to purchase additional shares.  If we offer holders of our securities any rights to subscribe for additional shares or any
other rights, the depositary may make these rights available to American Depositary Share holders. If the depositary decides it is
not legal and practical to make the rights available but that it is practical to sell the rights, the depositary will use reasonable
efforts to sell the rights and distribute the proceeds in the same way as it does with cash. The depositary will allow rights that
are not distributed or sold to lapse. In that case, you will receive no value for them.

If the depositary makes rights available to American Depositary Share holders, it will exercise the rights and purchase the shares
on your behalf. The depositary will then deposit the shares and deliver American Depositary Shares to the persons entitled to
them. It will only exercise rights if you pay it the exercise price and any other charges the rights require you to pay.

U.S. securities laws may restrict transfers and cancellation of the American Depositary Shares represented by shares purchased
upon exercise of rights. For example, you may not be able to trade these American Depositary Shares freely in the U.S. In this
case,  the  depositary  may  deliver  restricted  depositary  shares  that  have  the  same  terms  as  the  American  Depositary  Shares
described in this section except for changes needed to put the necessary restrictions in place.

·             Other Distributions.  The depositary will send to American Depositary Share holders anything else we distribute on deposited
securities by any means it thinks is legal, fair and practical. If it cannot make the distribution in that way, the depositary has a
choice.  After  consultation  with  us  to  the  extent  practicable,  it  may  decide  to  sell  what  we  distributed  and  distribute  the  net
proceeds,  in  the  same  way  as  it  does  with  cash.  Or,  it  may  decide  to  hold  what  we  distributed,  in  which  case  American
Depositary Shares will also represent the newly distributed property. However, the depositary is not required to distribute any
securities  (other  than  American  Depositary  Shares)  to  American  Depositary  Share  holders  unless  it  receives  satisfactory
evidence  from  us  that  it  is  legal  to  make  that  distribution.  The  depositary  may  sell  a  portion  of  the  distributed  securities  or
property sufficient to pay its fees and expenses in connection with that distribution.

The depositary is not responsible if it decides that it is unlawful or impractical to make a distribution available to any American
Depositary Share holders. We have no obligation to register American Depositary Shares, shares, rights or other securities under
the Securities Act. We also have no obligation to take any other action to permit the distribution of American Depositary Shares,
shares, rights or anything else to American Depositary Share holders. This means that you may not receive the distributions we
make on our shares or any value for them if it is illegal or impractical for us to make them available to you.

Deposit, Withdrawal and Cancellation

How are American Depositary Shares issued?
The depositary will deliver American Depositary Shares if you or your broker deposits shares or evidence of rights to receive shares with
the custodian. Upon payment of its fees and expenses and of any taxes or charges, such as stamp taxes or stock transfer taxes or fees, the
depositary will register the appropriate

2

number of American Depositary Shares in the names you request and will deliver the American Depositary Shares to or upon the order
of the person or persons that made the deposit.

How can American Depositary Share holders withdraw the deposited securities?

You may surrender your American Depositary Shares at the depositary’s corporate trust office. Upon payment of its fees and expenses
and  of  any  taxes  or  charges,  such  as  stamp  taxes  or  stock  transfer  taxes  or  fees,  the  depositary  will  deliver  the  shares  and  any  other
deposited  securities  underlying  the  American  Depositary  Shares  to  the  American  Depositary  Share  holder  or  a  person  the  American
Depositary Share holder designates at the office of the custodian. Or, at your request, risk and expense, the depositary will deliver the
deposited securities at its corporate trust office, if feasible.

How do American Depositary Share holders interchange between certificated American Depositary Shares and uncertificated American
Depositary Shares?

You  may  surrender  your  American  Depositary  Receipt  to  the  depositary  for  the  purpose  of  exchanging  your  American  Depositary
Receipt for uncertificated American Depositary Shares. The depositary will cancel that American Depositary Receipt and will send to the
American  Depositary  Share  holder  a  statement  confirming  that  the  American  Depositary  Share  holder  is  the  registered  holder  of
uncertificated American Depositary Shares. Alternatively, upon receipt by the depositary of a proper instruction from a registered holder
of  uncertificated  American  Depositary  Shares  requesting  the  exchange  of  uncertificated  American  Depositary  Shares  for  certificated
American Depositary Shares, the depositary will execute and deliver to the American Depositary Share holder an American Depositary
Receipt evidencing those American Depositary Shares.

Voting Rights

How do you vote?

American Depositary Share holders may instruct the depositary to vote the number of deposited shares their American Depositary Shares
represent.  The  depositary  will  notify  American  Depositary  Share  holders  of  shareholders’  meetings  and  arrange  to  deliver  our  voting
materials to them if we ask it to. Those materials will describe the matters to be voted on and explain how American Depositary Share
holders  may  instruct  the  depositary  how  to  vote.  For  instructions  to  be  valid,  they  must  reach  the  depositary  by  a  date  set  by  the
depositary. Otherwise, you won’t be able to exercise your right to vote unless you withdraw the shares. However, you may not know about
the meeting enough in advance to withdraw the shares.

The depositary will try, as far as practical, subject to the laws of Israel and of our articles of association or similar documents, to vote or
to have its agents vote the shares or other deposited securities as instructed by American Depositary Share holders. The depositary will
only vote or attempt to vote as instructed.

If the depositary solicited your voting instructions but does not receive instructions by the date specified, the depositary will consider you
to have instructed it to give a proxy to a person designated by us to vote the deposited shares, unless we notify the depositary that:

-      we do not wish to receive a proxy;

-      substantial opposition exists; or

-      the matter would materially and adversely affect the rights of holders of our ordinary shares.

We cannot assure you that you will receive the voting materials in time to ensure that you can instruct the depositary to vote your shares.
In addition, the depositary and its agents are not responsible for failing to carry out voting instructions or for the manner of carrying out
voting instructions. This means that you
may not be able to exercise your right to vote and there may be nothing you can do if your shares are not voted as you requested.

3

In order to give you a reasonable opportunity to instruct the depositary as to the exercise of voting rights relating to deposited securities,
if we request the depositary to act, we agree to give the depositary notice of any such meeting and details concerning the matters to be
voted upon at least 30 days in advance of the meeting date.

Amendment and Termination

How may the deposit agreement be amended?

We may agree with the depositary to amend the deposit agreement and the American Depositary Receipts without your consent for any
reason. If an amendment adds or increases fees or charges, except for taxes and other governmental charges or expenses of the depositary
for registration fees, facsimile costs, delivery charges or similar items, or prejudices a substantial right of American Depositary Share
holders, it will not become effective for outstanding American Depositary Shares until 30 days after the depositary notifies American
Depositary Share holders of the amendment. At the time an amendment becomes effective, you are considered, by continuing to hold
your  American  Depositary  Shares,  to  agree  to  the  amendment  and  to  be  bound  by  the  American  Depositary  Receipts  and  the  deposit
agreement as amended.

How may the deposit agreement be terminated?

The depositary will terminate the deposit agreement at our direction by mailing notice of termination to the American Depositary Share
holders then outstanding at least 30 days prior to the date fixed in such notice for such termination. The depositary may also terminate
the deposit agreement by mailing notice of termination to us and the American Depositary Share holders if 60 days have passed since the
depositary told us it wants to resign but a successor depositary has not been appointed and accepted its appointment.

After termination, the depositary and its agents will do the following under the deposit agreement but nothing else: collect distributions
on the deposited securities, sell rights and other property, and deliver shares and other deposited securities upon cancellation of American
Depositary Shares. Four months after termination, the depositary may sell any remaining deposited securities by public or private sale.
After that, the depositary will hold the money it received on the sale, as well as any other cash it is holding under the deposit agreement
for the pro rata benefit of the American Depositary Share holders that have not surrendered their American Depositary Shares. It will not
invest the money and has no liability for interest. The depositary’s only obligations will be to account for the money and other cash. After
termination our only obligations will be to indemnify the depositary and to pay fees and expenses of the depositary that we agreed to pay.

Limitations on Obligations and Liability

Limits on our Obligations and the Obligations of the Depositary; Limits on Liability to Holders of American Depositary Shares

The deposit agreement expressly limits our obligations and the obligations of the depositary. It also limits our liability and the liability of
the depositary. We and the depositary:

·             are only obligated to take the actions specifically set forth in the deposit agreement without negligence or bad faith;

·             are not liable if we are or it is prevented or delayed by law or circumstances beyond our control from performing our or its

obligations under the deposit agreement;

·             are not liable if we or it exercises discretion permitted under the deposit agreement;

·             are  not  liable  for  the  inability  of  any  holder  of  American  Depositary  Shares  to  benefit  from  any  distribution  on  deposited

securities that is not made available to holders of American Depositary
Shares under the terms of the deposit agreement, or for any special, consequential or punitive damages for any breach of the
terms of the deposit agreement;

4

·             have no obligation to become involved in a lawsuit or other proceeding related to the American Depositary Shares or the deposit

agreement on your behalf or on behalf of any other person; and

·             may rely upon any documents we believe or it believes in good faith to be genuine and to have been signed or presented by the

proper person.

In the deposit agreement, we and the depositary agree to indemnify each other under certain circumstances.

Requirements for Depositary Actions

Before the depositary will deliver or register a transfer of an American Depositary Share, make a distribution on an American Depositary
Share, or permit withdrawal of shares, the depositary may require:

·             payment of stock transfer or other taxes or other governmental charges and transfer or registration fees charged by third parties

for the transfer of any shares or other deposited securities;

·             satisfactory proof of the identity and genuineness of any signature or other information it deems necessary; and

·             compliance with regulations it may establish, from time to time, consistent with the deposit agreement, including presentation of

transfer documents.

The depositary may refuse to deliver American Depositary Shares or register transfers of American Depositary Shares generally
when the transfer books of the depositary or our transfer books are closed or at any time if the depositary or we think it advisable to do
so.

Your Right to Receive the Shares Underlying your American Depositary Shares

American Depositary Share holders have the right to cancel their American Depositary Shares and withdraw the underlying shares at any
time except:

·             when temporary delays arise because: (i) the depositary has closed its transfer books or we have closed our transfer books; (ii)

the transfer of shares is blocked to permit voting at a shareholders’ meeting; or (iii) we are paying a dividend on our shares;

·             when you owe money to pay fees, taxes and similar charges; or

·             when  it  is  necessary  to  prohibit  withdrawals  in  order  to  comply  with  any  laws  or  governmental  regulations  that  apply  to

American Depositary Shares or to the withdrawal of shares or other deposited securities.

Securities Registers

The transfer agent and registrar for our ADSs is The Bank of New York Mellon, and its address is 101 Barclay Street, New York, NY.

Objects and Purposes

According to Section 4 of our articles of association, we shall engage in any legal business. Our number with the Israeli Registrar of
Companies is 514304005.

Private Placements

Under  the  Israeli  Companies  Law,  if  (i)  as  a  result  of  a  private  placement  a  person  would  become  a  controlling  shareholder  or  (ii)  a
private  placement  will  entitle  investors  to  receive  20%  or  more  of  the  voting  rights  of  a  company  as  calculated  before  the  private
placement, and all or part of the private placement consideration is not in cash or in public traded securities or is not in market terms and
if as a

5

result  of  the  private  placement  the  holdings  of  a  substantial  shareholder  will  increase  or  as  a  result  of  it  a  person  will  become  a
substantial  shareholder,  then,  in  either  case,  the  allotment  must  be  approved  by  the  board  of  directors  and  by  the  shareholders  of  the
company. A “substantial shareholder” is defined as a shareholder who holds five percent or more of the company’s outstanding share
capital, assuming the exercise of all of the securities convertible into shares held by that person. In order for the private placement to be
on “market terms” the board of directors has to determine, on the basis of detailed explanation, that the private placement is on market
terms, unless proven otherwise.

Board of Directors

Under  our  articles  of  association,  resolutions  by  the  board  of  directors  are  decided  by  a  majority  of  votes  of  the  directors  present,  or
participating, in the case of voting by media, and voting, each director having one vote.

In  addition,  the  Israeli  Companies  Law  requires  that  certain  transactions,  actions,  and  arrangements  be  approved  as  provided  for  in  a
company’s  articles  of  association  and  in  certain  circumstances  by  the  compensation  or  audit  committee  and  by  the  board  of  directors
itself.  Those  transactions  that  require  such  approval  pursuant  to  a  company’s  articles  of  association  must  be  approved  by  its  board  of
directors. In certain circumstances, compensation or audit committee and shareholder approval are also required.

The Israeli Companies Law requires that a member of the board of directors or senior management of the company promptly and, in any
event, not later than the first board meeting at which the transaction is discussed, disclose any personal interest that he or she may have,
either directly or by way of any corporation in which he or she is, directly or indirectly, a 5% or greater shareholder, director or general
manager  or  in  which  he  or  she  has  the  right  to  appoint  at  least  one  director  or  the  general  manager,  as  well  as  all  related  material
information known to him or her, in connection with any existing or proposed transaction by the company. In addition, if the transaction
is an extraordinary transaction, (that is, a transaction other than in the ordinary course of business, otherwise than on market terms, or is
likely  to  have  a  material  impact  on  the  company’s  profitability,  assets  or  liabilities),  the  member  of  the  board  of  directors  or  senior
management  must  also  disclose  any  personal  interest  held  by  his  or  her  spouse,  siblings,  parents,  grandparents,  descendants,  spouse’s
descendants, siblings and parents, and the spouses of any of the foregoing.

Once  the  member  of  the  board  of  directors  or  senior  management  complies  with  the  above  disclosure  requirement,  a  company  may
approve the transaction in accordance with the provisions of its articles of association. Under the provisions of the Israeli Companies
Law, whoever has a personal interest in a matter, which is considered at a meeting of the board of directors or the audit committee, may
not be present at this meeting or vote on this matter, unless it is not an extraordinary transaction as defined in the Israeli Companies Law.
However, if the chairman of the board of directors or the chairman of the audit committee has determined that the presence of a director
or  an  officer  with  a  personal  interest  is  required  for  the  presentation  of  a  matter,  such  officer  holder  may  be  present  at  the  meeting.
Notwithstanding the foregoing, if the majority of the directors have a personal interest in a matter, they will be allowed to participate and
vote on this matter, but an approval of the transaction by the shareholders in the general meeting will be required.

Our articles of association provide that, subject to the Israeli Companies Law, all actions executed in good faith by the board of directors
or by a committee thereof or by any person acting as a director or a member of a committee of the board of directors, will be deemed to
be valid even if, after their execution, it is discovered that there was a flaw in the appointment of these persons or that any one of these
persons was disqualified from serving in his or her office.

Our articles of association provide that, subject to the provisions of the Israeli Companies Law, the board of directors may appoint board
of directors’ committees. The committees of the board of directors report to the board of directors their resolutions or recommendations
on a regular basis, as prescribed by the
board  of  directors.  The  board  of  directors  may  cancel  the  resolution  of  a  committee  that  has  been  appointed  by  it;  however,  such
cancellation will not affect the validity of any resolution of a committee, pursuant to which we acted, vis-à-vis another person, who was
not aware of the cancellation thereof. Decisions or recommendations of the committee of the board which require the approval of the
board of directors will be brought to the directors’ attention a reasonable time prior to the discussion at the board of directors.

6

According to the Israeli Companies Law, a contract of a company with its directors, regarding their conditions of service, including the
grant to them of exemption from liability from certain actions, insurance, and indemnification as well as the company’s contract with its
directors  on  conditions  of  their  employment,  in  other  capacities,  require  the  approval  of  the  compensation  committee,  the  board  of
directors, and the shareholders by a Special Majority.

Description of Securities

Ordinary Shares

Our registered share capital is NIS 8,000,000, divided into (i) 794,000,000 registered Ordinary Shares of NIS 0.01 par value each, and
(ii) 6,000,000 preferred shares of NIS 0.01 par value each..

The Ordinary Shares do not have preemptive rights, preferred rights or any other right to purchase our securities. Neither our articles of
association nor the laws of the State of Israel restrict the ownership or voting of Ordinary Shares by non-residents of Israel, except for
subjects of countries that are enemies of Israel.

Transfer of Shares.  Fully  paid  Ordinary  Shares  are  issued  in  registered  form  and  may  be  freely  transferred  pursuant  to  our  articles  of
association unless that transfer is restricted or prohibited by another instrument.

Notices. Under the Israeli Companies Law and our articles of association, we are required to publish notices in two Hebrew-language
daily  newspapers  or  our  website  at  least  21  calendar  days’  prior  notice  of  a  shareholders’  meeting.  However,  under  regulations
promulgated under the Israeli Companies Law, we are required to publish a notice in two daily newspapers at least 35 calendar days prior
any shareholders’ meeting in which the agenda includes matters which may be voted on by voting instruments. Regulations under the
Israeli Companies Law exempt companies whose shares are listed for trading both on a stock exchange in and outside of Israel, from
some provisions of the Israeli Companies Law. An amendment to these regulations exempts us from the requirements of the Israeli proxy
regulation, under certain circumstances.

According  to  the  Israeli  Companies  Law  and  the  regulations  promulgated  thereunder,  for  purposes  of  determining  the  shareholders
entitled to notice and to vote at such meeting, the board of directors may fix the record date not more than 40 nor less than four calendar
days prior to the date of the meeting, provided that an announcement regarding the general meeting be given prior to the record date.

Election of Directors. The number of directors on the board of directors shall be no less than five and no more than eleven, including any
external  directors  whose  appointment  is  required  by  law.  The  general  meeting  is  entitled,  at  any  time  and  from  time  to  time,  in  a
resolution approved by a majority of 75% or more of the votes cast by those shareholders present and voting at the meeting in person, by
proxy or by a voting instrument, not taking into consideration abstaining votes, to change the minimum or maximum number of directors
as stated above as well as to amend the board classification under our Articles. A simple majority shareholder vote is required to elect a
director for a term of less than three years.

Dividend  and  Liquidation  Rights.  Our  profits,  in  respect  of  which  a  resolution  was  passed  to  distribute  them  as  a  dividend  or  bonus
shares, are to be paid pro rata to the amount paid or credited as paid on account of the nominal value of shares held by the shareholders.
In the event of our liquidation, the
liquidator may, with the general meeting’s approval, distribute parts of our property in specie among the shareholders and he may, with
similar approval, deposit any part of our property with trustees in favor of the shareholders as the liquidator, with the approval mentioned
above deems fit. The terms of our term loan facility prohibit us from paying dividends.

Voting, Shareholders’ Meetings and Resolutions. Holders of Ordinary Shares are entitled to one vote for each Ordinary Share held on all
matters  submitted  to  a  vote  of  shareholders.  The  quorum  required  for  an  ordinary  meeting  of  shareholders  consists  of  at  least  two
shareholders present, in person or by proxy, or who has sent us a voting instrument indicating the way in which he is voting, who hold or
represent, in the aggregate, at least 25% of the voting rights of our outstanding share capital. A meeting adjourned for lack of a quorum is
adjourned to the following day at the same time and place or any time and place as prescribed by the board of directors in the notice to
the shareholders. At the reconvened meeting one

7

shareholder  at  least,  present  in  person  or  by  proxy  constitutes  a  quorum  except  where  such  meeting  was  called  at  the  demand  of
shareholders. With the agreement of a meeting at which a quorum is present, the chairman may, and on the demand of the meeting he
must, adjourn the meeting from time to time and from place to place, as the meeting resolves. Annual general meetings of shareholders
are held once every year within a period of not more than 15 months after the last preceding annual general shareholders’ meeting. The
board of directors may call special general meetings of shareholders. The Israeli Companies Law provides that a special general meeting
of shareholders may be called by the board of directors or by a request of two directors or 25% of the directors in office, whichever is the
lower, or by shareholders holding at least 5% of our issued share capital and at least 1% of the voting rights, or of shareholders holding at
least 5% of our voting rights.

An ordinary resolution requires approval by the holders of a majority of the voting rights present, in person or by proxy, at the meeting
and voting on the resolution.

Allotment of Shares. Our board of directors has the power to allot or to issue shares to any person, with restrictions and conditions as it
deems fit.

Acquisitions under Israeli Law

Full Tender Offer

A person wishing to acquire shares of an Israeli public company and who would as a result hold over 90% of the target company’s issued
and outstanding share capital is required by the Israeli Companies Law to make a tender offer to all of the company’s shareholders for the
purchase of all of the issued and outstanding shares of the company.

A person wishing to acquire shares of an Israeli public company and who would as a result hold over 90% of the issued and outstanding
share capital of a certain class of shares is required to make a tender offer to all of the shareholders who hold shares of the same class for
the purchase of all of the issued and outstanding shares of the same class.

If  the  shareholders  who  do  not  respond  to  or  accept  the  offer  hold  less  than  5%  of  the  issued  and  outstanding  share  capital  of  the
company or of the applicable class of the shares, and more than half of the shareholders who do not have a personal interest in the offer
accept the offer, all of the shares that the acquirer offered to purchase will be transferred to the acquirer by operation of law. However, a
tender offer will be accepted if the shareholders who do not accept it hold less than 2% of the issued and outstanding share capital of the
company or of the applicable class of the shares.

Upon  a  successful  completion  of  such  a  full  tender  offer,  any  shareholder  that  was  an  offeree  in  such  tender  offer,  whether  such
shareholder accepted the tender offer or not, may, within six months from the date of acceptance of the tender offer, petition the Israeli
court to determine whether the tender offer was for less than fair value and that the fair value should be paid as determined by the court.
However, under certain conditions, the offeror may determine in the terms of the tender offer that an offeree who accepted the offer will
not be entitled to petition the Israeli court as described above.

If  the  shareholders  who  did  not  respond  or  accept  the  tender  offer  hold  at  least  5%  of  the  issued  and  outstanding  share  capital  of  the
company or of the applicable class, the acquirer may not acquire shares of the company that will increase its holdings to more than 90%
of the company’s issued and outstanding share capital or of the applicable class from shareholders who accepted the tender offer.

The description above regarding a full tender offer will also apply, with necessary changes, when a full tender offer is accepted, and the
offeror has also offered to acquire all of the company’s securities.

Special Tender Offer

The  Israeli  Companies  Law  provides  that  an  acquisition  of  shares  of  an  Israeli  public  company  must  be  made  by  means  of  a  special
tender offer if as a result of the acquisition the purchaser would become a holder of at least 25% of the voting rights in the company. This
rule does not apply if there is already another holder of at least 25% of the voting rights in the company.

8

Similarly, the Israeli Companies Law provides that an acquisition of shares of a public company must be made by means of a special
tender offer if as a result of the acquisition the purchaser would become a holder of more than 45% of the voting rights in the company, if
there is no other shareholder of the company who holds more than 45% of the voting rights in the company.

These requirements do not apply if the acquisition (i) occurs in the context of a private offering, on the condition that the shareholders
meeting  approved  the  acquisition  as  a  private  offering  whose  purpose  is  to  give  the  acquirer  at  least  25%  of  the  voting  rights  in  the
company if there is no person who holds at least 25% of the voting rights in the company, or as a private offering whose purpose is to
give the acquirer 45% of the voting rights in the company, if there is no person who holds 45% of the voting rights in the company; (ii)
was from a shareholder holding at least 25% of the voting rights in the company and resulted in the acquirer becoming a holder of at least
25% of the voting rights in the company; or (iii) was from a holder of more than 45% of the voting rights in the company and resulted in
the acquirer becoming a holder of more than 45% of the voting rights in the company.

The special tender offer may be consummated only if (i) at least 5% of the voting power attached to the company’s outstanding shares
will be acquired by the offeror and (ii) the special tender offer is accepted by a majority of the votes of those offerees who gave notice of
their position in respect of the offer; in counting the votes of offerees, the votes of a holder in control of the offeror, a person who has
personal interest in acceptance of the special tender offer, a holder of at least 25% of the voting rights in the company, or any person
acting on their or on the offeror’s behalf, including their relatives or companies under their control, are not taken into account.

In the event that a special tender offer is made, a company’s board of directors is required to express its opinion on the advisability of the
offer or must abstain from expressing any opinion if it is unable to do so, provided that it gives the reasons for its abstention.

An officer in a target company who, in his or her capacity as an officer, performs an action the purpose of which is to cause the failure of
an  existing  or  foreseeable  special  tender  offer  or  is  to  impair  the  chances  of  its  acceptance,  is  liable  to  the  potential  purchaser  and
shareholders for damages resulting from his acts, unless such officer acted in good faith and had reasonable grounds to believe he or she
was acting for the benefit of the company. However, officers of the target company may negotiate with the potential purchaser in order to
improve the terms of the special tender offer, and may further negotiate with third parties in order to obtain a competing offer.

If a special tender offer was accepted by a majority of the shareholders who announced their stand on such offer, then shareholders who
did not respond to the special offer or had objected to the special tender offer may accept the offer within four days of the last day set for
the acceptance of the offer. In the event that a special tender offer is accepted, then the purchaser or any person or entity controlling it and
any corporation controlled by them must refrain from making a subsequent tender offer for the purchase of shares of the target company
and may not execute a merger with the target company for a period of one year from the date of the offer unless the purchaser or such
person or entity undertook to effect such an offer or merger in the initial special tender offer.

Merger

The Israeli Companies Law permits merger transactions if approved by each party’s board of directors and, unless certain requirements
described under the Israeli Companies Law are met, a majority of each party’s shareholders, by a majority of each party’s shares that are
voted on the proposed merger at a shareholders’ meeting.

The board of directors of a merging company is required pursuant to the Israeli Companies Law to discuss and determine whether in its
opinion there exists a reasonable concern that, as a result of a proposed
merger, the surviving company will not be able to satisfy its obligations toward its creditors, taking into account the financial condition
of the merging companies. If the board of directors has determined that such a concern exists, it may not approve a proposed merger.
Following the approval of the board of directors of each of the merging companies, the boards of directors must jointly prepare a merger
proposal for submission to the Israeli Registrar of Companies.

9

For purposes of the shareholder vote, unless a court rules otherwise, the merger will not be deemed approved if a majority of the shares
voting at the shareholders meeting (excluding abstentions) that are held by parties other than the other party to the merger, any person
who holds 25% or more of the means of control of the other party to the merger or anyone on their behalf including their relatives or
corporations controlled by any of them, vote against the merger.

In addition, if the non-surviving entity of the merger has more than one class of shares, the merger must be approved by each class of
shareholders. If the transaction would have been approved but for the separate approval of each class of shares or the exclusion of the
votes of certain shareholders as provided above, a court may still rule that the company has approved the merger upon the request of
holders of at least 25% of the voting rights of a company, if the court holds that the merger is fair and reasonable, taking into account the
appraisal of the merging companies’ value and the consideration offered to the shareholders.

Under  the  Israeli  Companies  Law,  each  merging  company  must  send  a  copy  of  the  proposed  merger  plan  to  its  secured  creditors.
Unsecured creditors are entitled to receive notice of the merger, as provided by the regulations promulgated under the Israeli Companies
Law. Upon the request of a creditor of either party to the proposed merger, the court may delay or prevent the merger if it concludes that
there exists a reasonable concern that, as a result of the merger, the surviving company will be unable to satisfy the obligations of the
target company. The court may also give instructions in order to secure the rights of creditors.

In addition, a merger may not be completed unless at least 50 days have passed from the date that a proposal for approval of the merger
was filed with the Israeli Registrar of Companies and 30 days from the date that shareholder approval of both merging companies was
obtained.

Anti-takeover Measures

The  Israeli  Companies  Law  allows  us  to  create  and  issue  shares  having  rights  different  from  those  attached  to  our  Ordinary  Shares,
including shares providing certain preferred or additional rights to voting, distributions or other matters and shares having preemptive
rights. We have 6,000,000 authorized unissued preferred shares. Our authorized preferred shares, and any other class of shares other than
Ordinary Shares that we may create and issue in the future, depending on the specific rights that may be attached to them, may delay or
prevent  a  takeover  or  otherwise  prevent  our  shareholders  from  realizing  a  potential  premium  over  the  market  value  of  their  Ordinary
Shares.  The  authorization  of  a  new  class  of  shares  will  require  an  amendment  to  our  articles  of  association  which  requires  the  prior
approval of a majority of our shares represented and voting at a general meeting. Shareholders voting at such a meeting will be subject to
the restrictions under the Israeli Companies Law. In addition, provisions of our articles of our association relating to the election of our
directors  for  terms  of  three  years  make  it  more  difficult  for  a  third  party  to  effect  a  change  in  control  or  takeover  attempt  that  our
management and board of directors oppose.

10

Exhibit 4.11

RedHill Biopharma Ltd.
(The "Company")

Compensation Policy

(the “Policy” or “Compensation Policy”)

As last amended by the Company's Shareholders on October 26, 2020.

1.   Definitions

"Board of Directors" or “Board”

- The Company's board of directors;

"Committee" or "Compensation

- The Company's compensation committee;

Committee"

"Company"
"Companies Law"
"Securities Law"
"Retirement Bonus"

"Officer"
"Stock Option Plan"

“Base Salary”

"Cost"

- RedHill Biopharma Ltd.;
- The Companies Law, 1999, Israel;
- The Securities Law, 1968, Israel;
- Bonus,  payment,  compensation  or  any  other
benefit  awarded  to  an  officer  with  regard  to
conclusion of their office with the Company;

- As defined in the Companies Law;
- Amended  and  Restated  Award  Plan  (2010),  as  it
may be amended from time to time, or such other
equity  incentive  plan,  including  an  employee
stock  purchase  plan,  adopted  by  the  Company
from time to time;

- A  fixed  amount  paid  by  the  Company  to  its
Officers in return for work performed. Base salary
does  not  include  benefits,  bonuses  or  any  other
potential compensation;

- Cost to the employing entity.

1

2.   Overview

The principles of the Compensation Policy were set forth in accordance with the requirements of the Companies
Law  and  after  discussions  by  the  Compensation  Committee  and  the  Board.  Policy  principles  were  designed  to
grant proper, fair and well-considered compensation to Officers, in alignment with the Company's long-term best
interests  and  organizational  strategy.  Part  of  the  rationale  is  that  the  Policy  should  encourage  a  sense  of
identification with the Company and its objectives on the part of its Officers. An increase in Officer satisfaction
and  motivation  should  retain  the  employment  of  high-quality  Officers  in  the  Company's  service  over  the  long
term.

The Compensation Policy considers, inter alia, the Company's risk management parameters, size and nature of its
operations and, with regard to terms of office and employment which include variable components, the Officer's
long-term contribution to achieving the Company's objectives and to maximizing shareholders value, taking into
account the scope and reach of the Officer's role.

The Compensation Policy was prepared with due consideration to the nature of the Company’s operations in the
biopharmaceutical  sector,  territories  where  the  Company  operates,  market  capitalization  on  the  applicable  stock
exchange or trading platforms on which the Company's ordinary shares and American Depository Shares (“ADS”)
are then listed or traded, as well as other criteria.

The  compensation  principles,  targets  and  benchmarks  are  derived,  inter alia,  form  the  Company's  annual  work
plan and from long-term plans as determined by the Board of Directors from time to time.

In  the  process  of  drafting  this  Policy,  the  Board  and  the  Compensation  Committee  have  examined  the  ratio
between employer cost (as defined in the Companies Law) associated with the engagement of the Officer and the
average and median employer cost associated with the engagement of the other employees of the Company (the
"Ratio"). The Compensation Committee and Board believe that the current Ratio does not adversely impact the
work environment in the Company.

Compensation Policy components will include each of the following:

a.       Base Salary;

2

b.       Benefits;

c.       Cash bonuses;

d.       Equity based compensation;

e.       Retirement and termination of service arrangements; and

f.        Exemption, Indemnification and Insurance.

While  the  Company's  employment  agreements  and/or  consulting  agreements  may  be  in  NIS  or  in  USD,  the
Company's  compensation  costs  (including  salaries,  benefits  and  consulting)  are  reported  in  the  Company's
financial statements in USD. Thus, all compensation components are presented in this policy in USD.

The  language  of  this  Compensation  Policy  uses  the  male  pronoun  only  as  a  measure  of  comfort.  This  Policy
applies to both male and female Officers.

This Policy aims to balance the mix of "Fixed Component" (comprised of Base Salary and benefits) and "Variable
Component"  (comprised  of  cash  bonuses  and  equity-based  compensation)  in  order  to,  among  other  things,
appropriately  incentivize  Officers  to  meet  the  Company's  short  and  long  term  goals,  while  taking  into
consideration the Company’s need to manage a variety of business risks.

The total Variable Component of each Officer shall not exceed 80% of the total compensation package of such
Officer  on  an  annual  basis.  The  Compensation  Committee  and  Board  believe  that  such  ratio  expresses  the
appropriate  compensation  mix  in  the  event  that  all  performance  objectives  are  achieved  and  assumes  that  all
compensation elements are granted with respect to a given year.

3.   Officers' areas of responsibility, education and experience

The  compensation  package  to  the  Officers  is  individually  determined  by  the  Compensation  Committee  and  the
Board  (unless  other  approvals  are  required  under  any  applicable  law)  according  to  the  educational  background,
prior  vocational  experience,  qualifications,  role,  business  responsibilities,  past  performance  and  previous
compensation arrangements of such Officer.

4.   Base Salary and Benefits

4.1. Position: Chairman of the Board of Directors (the “Chairman”)

3

4.1.1. The annual Base Salary of the Chairman, consisting of a fixed annual payment and additional fixed
payment per meeting, shall not exceed two times the annual Base Salary of other Board members. If
the Chairman is also an Officer, no additional compensation will be payable to the Chairman for his
role as Chairman.

4.1.2. The  Chairman  will  be  entitled  to  reimbursement  of  reasonable  expenses  incurred  in  the  course  of
discharging  his  office,  including  expenses  with  respect  to  attending  meetings,  travel  and
entertainment  expenses,  against  provision  of  receipts.  The  policy  for  overseas  travel  expense
reimbursement will be the same as for the Company CEO.

4.2. Position: Company CEO

4.2.1. The annual Base Salary for the Company CEO shall be up to USD 750,0001 for a full time position.
Such amount may be linked to increases in the Israeli Consumer Price Index or to increases in the
representative rate of exchange of the US dollar, as the case may be.

4.2.2. The Company CEO will be entitled to reimbursement of reasonable per diem expenses incurred in
the  course  of  discharging  his  office,  including  expenses  with  respect  to  attending  meetings,  travel
and  entertainment  expenses,  against  provision  of  receipts.  The  Company  may  pay  the  CEO's
expenses  by  credit  card.  Expense  reimbursement  for  overseas  travel  will  be  in  conformity  with
Company's policy.

The  following  benefits  will  be  granted  to  the  CEO  in  order,  among  other  things,  to  comply  with  legal
requirements:

·         Vacation  days  in  accordance  with  market  practice  and  applicable  law,  including  redemption

thereof;

·     Sick days in accordance with market practice and applicable law;

·     Convalescence pay according to applicable law;

1         In accordance with the USD-NIS representative rate of exchange of the Bank of Israel as of the date of approval of the Policy by the

Company shareholders

4

·     Monthly remuneration for a study fund with reference to the Company's practice and common

market practice;

·     Contribution by the Company on behalf of the Officer to an insurance policy or a pension fund,
as allowed by applicable law and with reference to the Company's policies and procedures and
common market practice; and

·     Contribution by the Company on behalf of the Officer towards work disability insurance, as
allowed  by  applicable  law  and  with  reference  to  the  Company's  policies  and  procedures  and
common market practice.

The  Company  may  offer  additional  benefits  to  the  CEO,  including  but  not  limited  to:  communication,
company  car  and  travel  benefits,  insurances,  other  benefits  (such  as  newspaper  subscriptions,  academic
and professional studies), etc., including their gross up.

4.3.   Position: Officers (other than Board member or CEO)

4.3.1. The  annual  Base  Salary  for  each  Officer  (other  than  a  Board  member,  in  his  capacity  as  a  Board

member only, or the CEO) shall not exceed 90% of the annual Base Salary for the CEO.

4.3.2. In addition, each Officer (other than a Board member, in his capacity as a Board member only, or the
CEO) will be entitled to reimbursement of reasonable per diem expenses incurred in the course of
discharging  his  office,  including  expenses  with  respect  to  attending  meetings,  travel  and
entertainment expenses, against provision of receipts. The Company may pay the Officer's expenses
by  credit  card.  Expense  reimbursement  for  overseas  travel  will  be  in  conformity  with  Company
policy.

The  following  benefits  may  be  granted  to  Officers  in  order,  among  other  things,  to  comply  with  legal
requirements:

·         Vacation  days  in  accordance  with  market  practice  and  applicable  law,  including  redemption

thereof;

·     Sick days in accordance with market practice and applicable law;

·     Convalescence pay according to applicable law;

5

·     Monthly remuneration for a study fund, as allowed by applicable law and with reference to the

Company's practice and common market practice;

·     Contribution by the Company on behalf of the Officer to an insurance policy or a pension fund,
as allowed by applicable law and with reference to the Company's policies and procedures and
common market practice; and

·     Contribution by the Company on behalf of the Officer towards work disability insurance, as
allowed  by  applicable  law  and  with  reference  to  the  Company's  policies  and  procedures  and
common market practice.

The Company may offer additional benefits to the Officers, including but not limited to: communication,
company  car  and  travel  benefits,  insurances,  other  benefits  (such  as  newspaper  subscriptions,  academic
and professional studies), etc., including their gross up.

4.4.   Position: Board member

4.4.1.  The  compensation  of  Board  members  (including  external  directors,  to  the  extent  applicable,  and
independent directors, but excluding the Chairman) shall be in accordance with the provisions of the
companies’ regulations (rules concerning compensation and expense reimbursement for an external
director) - 2000 (the "Compensation Regulations").  In  case  in  which  a  Board  member  is  serving
also as an Officer, he will be entitled to additional compensation accordingly.

4.4.2. Board members will be entitled to reimbursement of reasonable expenses incurred in the course of
their duty, including expenses with respect to attending meetings, travel and entertainment expenses,
against provision of receipts. Expense reimbursement for overseas travel will be in accordance with
Company policies.

4.5.   According to section 1B3 to the Companies Regulations (Relief in Transactions With Related Parties),
2000, non-material changes in the terms of employment of an officer who is subject to the CEO, will not
require compensation committee approval, as stated in section 272(C) to the Companies Law. For these
purposes, a change shall be considered to be non-material so long as the change in the

6

compensation  does  not  exceed  15%  of  the  fixed  compensation  and  has  been  approved  by  the  CEO,  and  all
within the framework of the Policy.

4.6. Signing Bonus

At the Compensation Committee’s and Board’s discretion, the Company may grant a signing bonus to a
newly recruited Officer. The signing bonus shall not exceed six (6) monthly Base Salaries of such Officer.

4.7. Work overseas

4.7.1. The maximum Base Salary for an Officer who works in the US may exceed the maximum Base

Salary for the Officer pursuant to this Policy, by up to 50%.

4.7.2. Conditioned only upon continued employment with the Company, the Company may reimburse an
Officer for his actual reasonable relocation expenses when relocating, outside or inside the US, and
when returning.

4.7.3. Conditioned only upon continued employment with the Company, the Company may grant a one-
time relocation bonus of up to six (6) monthly Base Salaries to an Officer, when relocating, outside
or inside the US.

5. Cash Bonuses

5.1. Annual bonus

The Company may award an annual bonus to an Officer based on the following guidelines:

5.1.1. The payment of annual bonuses for any particular fiscal year shall be subject to the satisfaction
(in addition to the satisfaction of the applicable objectives set forth below in Section 5.1.2 below)
of one or more of the following criteria:

5.1.1.1. For the Company to recognize minimum revenues of US $15 million in the relevant year;

7

5.1.1.2. For the Company to reduce its negative cash from operations to less than $25 million per

annum;

5.1.1.3. A market cap of at least USD 275 million;

5.1.1.4. Increase in the share price of 15% or more in the relevant fiscal year;

5.1.1.5. A  significant  positive  event  in  the  Company’s  business,  affecting  the  Company’s  overall

positioning and prospect in the medium or the long term.

5.1.2.  The  annual  bonus  to  the  Chairman  and  the  CEO  will  be  based  on  measurable  criteria.  The
measurable  criteria  and  their  relative  weight  shall  be  determined  by  the  Compensation  Committee
and  the  Board  in  respect  of  each  calendar  year.  These  measurable  criteria  may  include,  inter  alia,
objectives  relating  to  the  development  of  clinical  trials,  significant  progress  of  pipeline  products,
operational  and  financial  targets  achieved,  significant  business  development  progress  and  any
additional significant objectives determined by the Board.

5.1.3. In addition, the Company may grant the CEO a bonus of up to three (3) monthly Base Salaries or up
to 25% of the total variable compensation, at the sole discretion of the Compensation Committee and
Board, based on the CEO's contribution to the Company.

5.1.4.  The  Company  may  also  grant,  subject  to  the  approval  of  the  Compensation  Committee  and  the
Board, an annual bonus to its Officers (other than the CEO) for their contribution to the Company.
Such grants may be based in whole or in part on discretion of the Compensation Committee and the
Board, provided that they do not exceed the ceiling specified in Section 5.4 below.

5.2. Special Annual Bonus

In  addition  to  the  Annual  Bonus,  each  Officer  of  the  Company  may  be  awarded  once  a  year  a  special
annual bonus (the "Special Annual Bonus") regardless of a specified

8

target and regardless of a bonus plan. Such Special Annual Bonus shall be approved by the Compensation
Committee  and  the  Board  of  Directors,  which  shall  consider  the  CEO's  recommendation  (based  on
recognition  of  special  and  extraordinary  contribution  by  the  Officer  in  the  course  of  Company  business,
such as a special effort and achievements related to financing raised, merger, acquisition, sale or license of
rights, achievement of major corporate goal in R&D or in commercial operations, business and corporate
development or other significant general corporate goal, intellectual property protection of the Company’s
products,  etc.).  Such  Special  Annual  Bonus  shall  not  exceed  three  (3)  monthly  Base  Salaries  for  each
Officer of the Company, except for the CEO as provided in Section 5.1.3 above.

5.3.  Bonus  calculation  upon  termination  of  employment:  Should  the  employment  or  service  of  the  Officer
terminate  prior  to  the  end  of  a  fiscal  year,  the  Company  may  pay  the  Officer  the  pro  rata  share  of  that
fiscal year’s bonus, based on the period such Officer was employed by the Company or has served in the
Company.

5.4. Maximum bonus: the combined Annual Bonus and Special Annual Bonus amount shall not exceed 200%

of the Officer’s annual Base Salary.

5.5.  The Company's Compensation Committee and Board of Directors may reduce the bonus awarded to an
Officer  at  their  discretion,  including  under  the  following  circumstances:  material  deterioration  of  the
Company's position or such material deterioration anticipated by the Board of Directors, deterioration in
the state of the economy, deterioration in the performance of the Officer or inappropriate conduct by the
Officer.

5.6. Compensation Recovery ("Clawback"):

5.6.1. In the event of an accounting restatement, the Company shall be entitled to recover from its Officers
the bonus compensation in the amount in which such bonus exceeded what would have been paid
under the financial statements, as restated, provided that a claim is made by the Company prior to
the third anniversary of fiscal year end of the restated financial statements.

9

5.6.2.  Notwithstanding  the  aforesaid,  subject  to  compliance  with  applicable  law,  the  compensation

recovery will not be triggered in the following events:

·     The financial restatement is required due to changes in the applicable financial reporting standards;

or

·          The  Compensation  Committee  has  determined  that  Clawback  proceedings  in  the  specific  case

would be impossible, impractical or not commercially or legally efficient; or

·         The  amount  to  be  paid  under  the  Clawback  proceedings  is  less  than  10%  of  the  relevant  bonus

received by the Officer.

5.6.3. Nothing in this Section limits the Company's obligation to comply with any "Clawback" or similar
provisions  regarding  disgorging  of  profits  imposed  on  Officers  by  virtue  of  applicable  securities
laws.

6. Equity-Based Compensation

6.1.  The  Compensation  Committee  and  the  Board  shall  review  from  time  to  time  the  overall  equity-based
grant  for  all  Officers.  When  doing  so,  the  Compensation  Committee  and  the  Board  shall  take  into
consideration:  (1)  each  Officer's  (including  Board  members)  contribution  to  the  Company  including
expected  contribution;  and  (2)  creating  an  effective  long-term  incentive  to  harness  and  motivate
Officers.

6.2. The equity-based compensation offered by the Company may be in the form of share options, restricted
shares and/or other equity-based awards, such as RSUs, in accordance with the Stock Option Plan.

6.3.  Subject  to  any  applicable  law  and  at  the  Compensation  Committee  and  the  Board’s  discretion,  as
applicable, the Company may determine the tax regime under which equity-based compensation may be
granted, including a tax regime which will maximize the benefit to the Officers.

6.4. The fair market value of equity-based compensation awarded to each Officer in a given year, as calculated
at grant date, shall not exceed 200% of the annual Base Salary of such Officer, as the case may be.

6.5. The exercise price for each option would be determined as the higher of the average Company share price

on the Tel-Aviv Stock Exchange over the 30

10

trading days preceding the Board’s decision plus up to 30% premium, or the closing Company share price on
the Tel-Aviv Stock Exchange on the date of the approval of the award by the Board of Directors. In case the
Company's shares are not listed on Tel-Aviv Stock Exchange, this section 6.5 shall be null and void.

6.6. All other terms of the equity awards shall be in accordance with the Stock Option Plan and other related

practices and policies.

6.7. Subject to the terms of the Stock Option Plan, the Compensation Committee and Board of Directors shall
not reduce the amount of unexercised options of an Officer, nor will they limit the exercise value of such
unexercised options.

7. Retirement and Termination of Service Arrangements

7.1. Severance pay: in the case of termination (other than termination of an Officer for cause), the Officer will

be eligible to receive severance pay in full.

7.2. Notice period:

-     The Company may give an Officer a notice period of up to twelve (12) months.

-     The Company may waive the Officer's services to the Company during the notice period and pay the
amount payable in lieu of notice, plus the value of benefits, even in case of immediate termination.

-     During the notice period, the Officer would be eligible to receive bonuses with respect to this period

and would also continue to accrue vesting of options awarded.

7.3.  Non-compete  bonus:  the  Company  may  grant  an  Officer  a  bonus  upon  termination  of  employment  in
return for a commitment by the Officer not to compete with Company business. The extent of the non-
compete  commitment  would  be  determined  by  the  Company's  Compensation  Committee  and  Board  of
Directors. Such bonus shall be calculated according to a key of up to two (2) monthly Base Salaries for
each three (3) months of non-compete period and shall not exceed a total of twelve (12) monthly Base
Salaries.

11

7.4. Retirement bonus: the Company may grant an Officer a retirement bonus upon termination of employment.
The retirement bonus shall not exceed twelve (12) monthly Base Salaries for Officers that engaged with the
Company for over three (3) years and six (6) monthly Base Salaries for an Officer that was engaged with
the Company for less than three (3) years, except in the case of termination of employment upon "change
of control" in which case the limitations of Section 7.5 shall apply.

Such  retirement  bonus,  if  applicable,  shall  be  awarded  based  on  the  Officer's  tenure,  the  Company's
achievements  during  the  relevant  period  and  the  Officer's  contribution  to  such  achievements,  and  the
circumstances of such Officer's retirement from the Company.

7.5. Creation/Change of Control: the Company may grant an Officers a bonus upon a "change of control" (as
defined  in  a  plan  approved  by  the  Compensation  Committee  and  the  Board)  upon  such  conditions
determined  by  the  Compensation  Committee  and  the  Board.  The  bonus  shall  not  exceed  twelve  (12)
monthly  Base  Salaries  for  each  Officer  who  served  the  Company  for  over  three  (3)  years  and  six  (6)
monthly Base Salaries for each Officer who served in the Company for less than three (3) years.

The  Company  may  also  grant  the  CEO  a  bonus  upon  a  "change  of  control"  upon  such  conditions
determined  by  the  Compensation  Committee  and  the  Board.  The  bonus  to  the  CEO  shall  not  exceed
eighteen (18) monthly Base Salaries.

8. Exemption, Indemnification and Insurance

8.1.  Board  member  and  Officer  liability  insurance  (claims  made):  the  Company  may  obtain  a  liability
insurance policy for Board members and Officers, which would apply to Officers of the Company and/or
of its subsidiaries, as they may be, from time to time, subject to the following terms and conditions: (a)
the  total  insurance  coverage  under  the  insurance  policy  shall  not  exceed  US  $100  million;  and  (b)  the
purchase of such policy shall be approved by the Compensation Committee (and, if required by law, by
the Board) which shall determine that such policy reflects the current market conditions, and it shall not
materially affect the Company's profitability, assets or liabilities.

12

8.2.  Board  member  and  Officer’s  liability  insurance  (run-off):  should  the  Company  sell  its  operations  (in
whole  or  in  part)  and/or  in  case  of  merger,  spin-off  or  any  other  significant  business  combination
involving  the  Company  and/or  part  or  all  of  its  assets,  the  Company  may  obtain  a  Board  member  and
Officer’s liability insurance policy (run-off) for Board members and Officers in office with regard to the
relevant operations, subject to the following terms and conditions: (a) the insurance term shall not exceed
7 years; (b) the coverage amount shall not exceed US $100 million; and (c) the purchase of such policy
shall  be  approved  by  the  Compensation  Committee  (and,  if  required  by  law,  by  the  Board)  which  shall
determine  that  such  policy  reflects  the  current  market  conditions,  and  it  shall  not  materially  affect  the
Company's profitability, assets or liabilities.

8.3. Waiver of liability: the Company may, subject to statutory provisions, waive the Officer's liability for any
damage incurred by the Company, directly or indirectly, due to any breach of the Officer's due care duty
towards the Company and/or any affiliated entity by his action and pursuant to his position as an Officer.

8.4. Advance indemnification: the Company may provide a commitment to indemnify in advance any Officer
of the Company in the course of his position as Officer of the Company and its subsidiaries thereof, all
subject to the letter of indemnification, as approved by the Company's shareholders from time to time and
in accordance with the Company's Articles of Association.

8.5. Retroactive indemnification: the Company may provide retroactive indemnification to any Officer to the

extent allowed by the Companies Law.

9. Engagement as a contractor or through a management company

The Company may engage an Officer as an independent contractor rather than as a salaried employee. In such
a  case,  the  maximum  cost  of  employment  would  be  calculated  based  on  the  maximum  cost  for  a  salaried
employee  in  a  similar  position,  and  guidelines  of  the  Compensation  Policy  would  apply  to  such  an  officer,
mutatis mutandis.

10. Miscellaneous

13

10.1. The identity of the Officers is subject to the discretion of the Company's CEO. Changes may occur in the
identity of Officers from year to year, and persons who served as Officers in one year and whose terms
of employment or office were subject to this Compensation Policy may not necessarily continue to serve
as Officers in subsequent years, and thus, their terms of employment or office would not be subject to
this Compensation Policy, and vice versa. Moreover, the Company may revise the terms of employment
or office of any Officer at any time, and is under no obligation to apply the same terms of employment
or office to any Officer applied to them in previous years.

10.2. This Policy shall not confer any right on Officers to whom this Compensation Policy applies, nor on any

other third party, to receive any compensation whatsoever.

10.3. Note, for the sake of clarification, that the content of this policy does not detract from provisions of the
Companies  Law  with  regard  to  the  manner  of  approval  of  contracting  between  the  Company  and  any
Officer with regard to terms of employment or office, and the provisions of this Policy do not detract
from any mandatory reporting with regard to Officer compensation pursuant to the Securities Law and
regulations based there upon.

10.4.  For  the  avoidance  of  doubt,  it  is  clarified  that  in  case  of  any  amendment  made  to  provisions  of  the
Companies  Law  and  any  other  relevant  rules  and  regulations  in  a  manner  that  will  facilitate  the
Company with respect to its action with regard to Officer compensation, the Company may be entitled
to follow these provisions even if they contradict the principles of this Policy.

10.5. Any payment  made  to  Officers  pursuant  to  compensation  plans,  in  addition to the fixed compensation
component, is not and shall not be deemed part of the Officer's regular pay for all intents and purposes,
and  shall  not  form  basis  for  calculation  and/or  eligibility  and/or  accrual  of  any  benefits  and  will  not,
notwithstanding  the  foregoing,  be  a  component  included  in  payment  of  paid  leave,  severance  pay,
contributions to provident funds, etc.

10.6. As part of the approval process of each annual plan, with its various components, changes to Company

objectives, market conditions, the Company's position, etc.

14

would  be  reviewed  annually  by  the  Board  of  Directors.  Consequently,  the  targets,  benchmarks  and
compensation targets for each plan would be reviewed annually, and their actual application would be subject
to change based on decisions made by the Board of Directors from time to time.

10.7. The Board of Directors shall review from time to time the Compensation Policy and the need to revise it
in  case  of  any  material  change  in  circumstances  prevailing  upon  setting  said  Policy,  or  for  any  other
reasons.

10.8. Any  change  in  compensation  of  an  Officer  related  to  his  or  her  fixed  component  that  will  change  the
composition  of  the  compensation  without  affecting  the  total  employer  cost  to  the  Company  will  not
require approval of the compensation committee nor the Board of Directors, if it is approved by the CEO
or the CFO of the Company and provided that such changed compensation is otherwise in accordance
with the terms of the Compensation Policy.

*          *          *          *          *

15

Exhibit 4.15

FIRST AMENDMENT TO CREDIT AGREEMENT

THIS  FIRST  AMENDMENT  TO  CREDIT  AGREEMENT  (this  “Amendment”),  dated  as  of  March  31,  2020  (the
“Amendment  Effective  Date”),  is  made  by  and  among  REDHILL  BIOPHARMA  INC.,  a  Delaware  corporation  (the
“Borrower”),  REDHILL  BIOPHARMA  LTD.,  a  company  incorporated  under  the  laws  of  the  State  of  Israel,  as  Guarantor
(“RedHill  Parent”),  the  Lenders  (defined  in  the  Credit  Agreement),  HCR  COLLATERAL  MANAGEMENT,  LLC,  as
Administrative Agent (“Agent”) and those additional entities that hereafter become parties to the Credit Agreement in accordance
with the terms thereof by executing a Joinder Agreement.

The Borrower, RedHill Parent, the Lenders and Agent are parties to a Credit Agreement dated as of February 23, 2020 (as

amended, restated, modified or supplemented from time to time, the “Credit Agreement”).

The Borrower, RedHill Parent, the Lenders and Agent agree to certain amendments to the Credit Agreement.

Accordingly, the parties hereto agree as follows:

SECTION 1        Definitions; Interpretation.

(a)          Terms Defined in Credit Agreement. All capitalized terms used in this Amendment (including in the recitals

hereof) and not otherwise defined herein shall have the meanings assigned to them in the Credit Agreement.

(b)          Interpretation. The rules of interpretation set forth in Section 1.02 of the Credit Agreement shall be applicable to

this Amendment and are incorporated herein by this reference.

SECTION 2        Amendments to the Credit Agreement.

(a)          The Credit Agreement shall be amended as follows effective as of the Amendment Effective Date:

(i)           Section 1.01 is hereby amended to add the following term and definition in appropriate alphabetical order:

“Aether Litigation” means Aether Therapeutics Inc. v. Astrazeneca AB, et al. (Case No. CIV: 1:20-cv-00381)
before the District Court (including, for the avoidance of doubt, if any Person appears as a plaintiff or defendant in such
litigation after the date hereof).

“District Court” means the United States District Court for the District of Delaware.

(ii)          Section 8.16 is hereby amended in its entirety and replaced with the following:

“8.16  Liquidity.

(a)          Permit, on any Business Day, cash and Cash Equivalents, in each case, of the Loan Parties held in

Deposit Accounts and Securities Accounts for which the Administrative Agent shall have received an effective
Control Agreement at any time to be less than (i) $7,500,000, from the Closing Date to the earlier of (x) the Term
Loan Maturity Date and (y) the Tranche B Funding Date, (ii) $20,000,000, from the Tranche B Funding Date to the
earlier of (x) the Term Loan Maturity Date and (y) the Tranche C Funding Date, (iii) $25,000,000, from the
Tranche C Funding Date to the earlier of (x) the Term Loan Maturity Date and (y) the Tranche D Funding Date and
(iv) $28,750,000, from the Tranche D Funding Date to the Term Loan Maturity Date.

(b)          The Loan Parties and the Administrative Agent hereby agree to negotiate in good faith (with due

regard for the procedural posture, facts and other relevant considerations related to the Aether Litigation) an
amendment to the Credit Agreement that shall add provisions accounting for the Aether Litigation and risks to
RedHill Parent and/or its Subsidiaries associated

with U.S. Patent Nos. 8,748,448, 8,883,817 and 9,061,024 in connection therewith in a manner mutually acceptable
to the Administrative Agent and the Loan Parties (the “Aether Litigation Amendment”). Beginning on the date, if
any, upon which the Aether Litigation Amendment becomes effective, the Credit Agreement shall be modified as
provided therein and paragraph (a) of this Section 8.16 shall cease to apply and shall be replaced in its entirety as
follows:

Permit, on any Business Day, cash and Cash Equivalents, in each case, of the Loan Parties held in Deposit

Accounts and Securities Accounts for which the Administrative Agent shall have received an effective Control
Agreement at any time to be less than (i) $6,000,000, from the Closing Date to the earlier of (x) the Term Loan
Maturity Date and (y) the Tranche B Funding Date, (ii) $16,000,000, from the Tranche B Funding Date to the
earlier of (x) the Term Loan Maturity Date and (y) the Tranche C Funding Date, (iii) $20,000,000, from the
Tranche C Funding Date to the earlier of (x) the Term Loan Maturity Date and (y) the Tranche D Funding Date and
(iv) $23,000,000, from the Tranche D Funding Date to the Term Loan Maturity Date.

(b)                    References Within Credit Agreement.  Each  reference  in  the  Credit  Agreement  to  “this  Agreement”  and  the
words “hereof,” “herein,” “hereunder,” or words of like import, shall mean and be a reference to the Credit Agreement as amended
by this Amendment.

SECTION 3        Conditions of Effectiveness.      The effectiveness of this Amendment shall be subject to the satisfaction of each of
the following conditions precedent:

(a)          This Amendment. Agent shall have received this Amendment, executed by the Borrower and RedHill Parent.

(b)                    Representations  and  Warranties;  No  Default.  On  the  Amendment  Effective  Date,  after  giving  effect  to  the

amendment of the Credit Agreement contemplated hereby:

Amendment Effective Date as though made on and as of such date; and

(i)           The representations and warranties contained in Section 4 shall be true and correct on and as of the

(ii)          There exist no Events of Default or events that with the passage of time would result in an

Event of Default.

SECTION  4  Representations  and  Warranties.  To  induce  the  Lenders  to  enter  into  this  Amendment,  the  Borrower  and  RedHill
Parent  hereby  confirms,  as  of  the  date  hereof,  (a)  that  the  representations  and  warranties  made  by  it  in  Article  VI  of  the  Credit
Agreement and in the other Loan Documents are true and correct in all material respects; provided, however, that such materiality
qualifier shall not be applicable to any representations and warranties that already are qualified or modified by materiality in the text
thereof; and (b) that there has not been and there does not exist a Material Adverse Effect. For the purposes of this Section 4, (i) each
reference in Section 6 of the Credit Agreement to “this Agreement,” and the words “hereof,” “herein,” “hereunder,” or words of like
import  in  such  Section,  shall  mean  and  be  a  reference  to  the  Credit  Agreement  as  amended  by  this  Amendment,  and  (ii)  any
representations and warranties which relate solely to an earlier date shall not be deemed confirmed and restated as of the date hereof
(provided that such representations and warranties shall be true, correct and complete in all material respects as of such earlier date).

SECTION 5   Miscellaneous.

(a)                    Loan  Documents  Otherwise  Not  Affected;  Reaffirmation.  Except  as  expressly  amended  pursuant  hereto  or
referenced herein, the Credit Agreement and the other Loan Documents shall remain unchanged and in full force and effect and are
hereby ratified and confirmed in all respects. The Lenders’ and Agent’s execution and delivery of, or acceptance of, this Amendment
shall not be deemed to create a course of dealing or otherwise create any express or implied duty by any of them to provide any other
or further amendments, consents or waivers in the future. The Borrower and RedHill Parent hereby reaffirms the grant of security
under the Collateral Documents

and hereby reaffirms that such grant of security in the Collateral secures all Obligations under the Credit Agreement, including
without limitation any Loans funded on or after the Amendment Effective Date, as of the date hereof.

(b)          Conditions. For purposes of determining compliance with the conditions specified in Section 3, each Lender that
has signed this Amendment shall be deemed to have consented to, approved or accepted or to be satisfied with, each document or
other matter required thereunder to be consented to or approved by or acceptable or satisfactory to a Lender unless Agent shall have
received notice from such Lender prior to the Amendment Effective Date specifying its objection thereto.

(c)          Release. In consideration of the agreements of Agent and each Lender contained herein and for other good and
valuable consideration, the receipt and sufficiency of which are hereby acknowledged, Borrower and RedHill Parent, each on behalf
of itself and its successors, assigns, and other legal representatives, hereby fully, absolutely, unconditionally and irrevocably releases,
remises  and  forever  discharges  Agent  and  each  Lender,  and  its  successors  and  assigns,  and  its  present  and  former  shareholders,
affiliates,  subsidiaries,  divisions,  predecessors,  directors,  officers,  attorneys,  employees,  agents  and  other  representatives  (Agent,
Lenders and all such other persons being hereinafter referred to collectively as the “Releasees” and individually as a “Releasee”), of
and  from  all  demands,  actions,  causes  of  action,  suits,  covenants,  contracts,  controversies,  agreements,  promises,  sums  of  money,
accounts, bills, reckonings, damages and any and all other claims, counterclaims, defenses, rights of set-off, demands and liabilities
whatsoever of every name and nature, known or unknown, suspected or unsuspected, both at law and in equity, which Borrower and
RedHill Parent, or any of their successors, assigns, or other legal representatives may now or hereafter own, hold, have or claim to
have against the Releasees or any of them for, upon, or by reason of any circumstance, action, cause or thing whatsoever which arises
at any time on or prior to the day and date of this Amendment, including, without limitation, for or on account of, or in relation to, or
in  any  way  in  connection  with  the  Credit  Agreement,  or  any  of  the  other  Loan  Documents  or  transactions  thereunder  or  related
thereto. Borrower and RedHill Parent understand, acknowledge and agree that the release set forth above may be pleaded as a full
and  complete  defense  and  may  be  used  as  a  basis  for  an  injunction  against  any  action,  suit  or  other  proceeding  which  may  be
instituted, prosecuted or attempted in breach of the provisions of such release. Borrower and RedHill Parent agree that no fact, event,
circumstance, evidence or transaction which could now be asserted or which may hereafter be discovered shall affect in any manner
the final, absolute and unconditional nature of the release set forth above.

(d)          No Reliance. Borrower and RedHill Parent hereby acknowledge and confirm to Agent and the Lenders that the
Borrower and RedHill Parent are executing this Amendment on the basis of their own investigation and for their own reasons without
reliance upon any agreement, representation, understanding or communication by or on behalf of any other Person.

(e)          Costs and Expenses. The Borrower agrees to pay to Agent within ten (10) days of its receipt of an invoice, the
reasonable out-of-pocket costs and expenses of Agent and the Lenders party hereto, and the reasonable fees and disbursements of
counsel  to  Agent  and  the  Lenders  party  hereto  (including  allocated  costs  of  internal  counsel),  in  connection  with  the  negotiation,
preparation,  execution  and  delivery  of  this  Amendment  and  any  other  documents  to  be  delivered  in  connection  herewith  on  the
Amendment Effective Date or after such date.

(f)           Binding Effect. This Amendment binds and is for the benefit of the successors and permitted assigns of each party.

(g)          Governing Law. THIS AMENDMENT AND ANY CLAIMS, CONTROVERSY, DISPUTE OR CAUSE OF
ACTION (WHETHER IN CONTRACT OR TORT OR OTHERWISE) BASED UPON, ARISING OUT OF OR RELATING
TO  THIS  AMENDMENT  AND  THE  TRANSACTIONS  CONTEMPLATED  HEREBY  AND  THEREBY  SHALL  BE
GOVERNED BY, AND CONSTRUED IN ACCORDANCE WITH, THE LAW OF THE STATE OF NEW YORK.

(h)          Complete Agreement; Amendments. This Amendment and the Loan Documents represent the entire agreement
about this subject matter and supersede prior negotiations or agreements with respect to such subject matter. All prior agreements,
understandings, representations, warranties, and negotiations between the parties about the subject matter of this Amendment and the
Loan Documents merge into this Amendment and the Loan Documents.

(i)                      Severability  of  Provisions.  Each  provision  of  this  Amendment  is  severable  from  every  other  provision  in

determining the enforceability of any provision.

(j)                      Counterparts.  This  Amendment  may  be  executed  in  any  number  of  counterparts  and  by  different  parties  on
separate counterparts, each of which, when executed and delivered, is an original, and all taken together, constitute one Amendment.
Delivery of an executed counterpart of a signature page of this Amendment by facsimile, portable document format (.pdf) or other
electronic transmission will be as effective as delivery of a manually executed counterpart hereof.

(k)          Loan Documents. This Amendment and the documents related thereto shall constitute Loan Documents.

[Balance of Page Intentionally Left Blank; Signature Pages Follow]

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

BORROWER:

REDHILL BIOPHARMA INC.

/s/ Micha Ben Chorin

By
Name: Micha Ben Chorin
Title:

CFO

/s/ Dror Ben Asher

By
Name: Dror Ben Ashe
Title:
CEO

[Signature Page to First Amendment to Credit Agreement]

    
    
GUARANTOR:

REDHILL BIOPHARMA LTD.

/s/ Dror Ben Asher

By
Name: Dror Ben Ashe
Title: CEO

/s/ Micha Ben Chorin

By
Name: Micha Ben Chorin
Title: CFO

[Signature Page to First Amendment to Credit Agreement]

    
    
ADMINSTRATIVE AGENT:

HCR COLLATERAL MANAGEMENT, LLC

/s/ Clarke B. Futch

By
Name:Clarke B. Futch
Title: Managing Partner

[Signature Page to First Amendment to Credit Agreement]

    
LENDERS:

HCR Stafford Fund, L.P.
By HCR Stafford Fund GP, LLC, its general partner

/s/ Clarke B. Futch

By
Name: Clarke B. Futch
Title: Managing Partner

HCR Molag Fund, L.P.
By HCR Molag Fund GP, LLC, its general partner

/s/ Clarke B. Futch

By
Name: Clarke B. Futch
Title: Managing Partner

HCR Potomac Fund, L.P.
By HCR Potomac Fund GP, LLC, its general partner

/s/ Clarke B. Futch

By
Name: Clarke B. Futch
Title: Managing Partner

HCRP Overflow Fund, L.P.
By HCRP Overflow Fund GP, LLC, its general partner

/s/ Clarke B. Futch

By
Name: Clarke B. Futch
Title: Managing Partner

HealthCare Royalty Partners IV, L.P.
By HealthCare Royalty GP IV, LLC, its general partner

/s/ Clarke B. Futch

By
Name: Clarke B. Futch
Title: Managing Partner

[Signature Page to First Amendment to Credit Agreement]

    
Exhibit 4.16

SECOND AMENDMENT

TO

CREDIT AGREEMENT

THIS SECOND AMENDMENT (this “Amendment”) to the Credit Agreement, dated February 23, 2020 (the
“Credit Agreement”), among REDHILL BIOPHARMA INC., a Delaware corporation (the “Borrower”),
REDHILL BIOPHARMA LTD., a company incorporated under the laws of the State of Israel, as Guarantor
(“Parent”), the Lenders (defined therein), HCR Collateral Management, LLC (“Agent” and together with the
Borrower, Parent, the Lenders and Agent, the “Parties”), as Administrative Agent and those additional entities that
hereafter become parties hereto in accordance with the terms hereof by executing a Joinder Agreement, is
executed as of August 12, 2020 (the “Effective Date”).  Capitalized terms not otherwise defined herein have the 
same meaning as in the Credit Agreement (and all rules governing terminology or interpretation set forth in the 
Credit Agreement are hereby incorporated by reference).

WHEREAS, the Borrower wishes to amend the Credit Agreement to modify the provisions requiring a certain
number of salespeople on and after a certain date pursuant to Section 7.21(b) (the “Salespeople Requirement”);

WHEREAS, the Borrower wishes to amend the Credit Agreement to permit the Borrower to incur indebtedness
under the Paycheck Protection Program administered by the U.S. Small Business Administration and established
pursuant to the Coronavirus Aid, Relief, and Economic Security Act, as in effect from time to time (the “PPP
Loan”); and

WHEREAS, the Lenders previously indicated to the Borrower that the violation of the Salespeople Requirement
and the incurrence of the PPP Loan would be permitted, and therefore the Borrower now requests that the Lenders
formally waive any and all defaults which may have resulted from the violation of the Salespeople Requirement
and the incurrence of the PPP Loan.

NOW, THEREFORE, in accordance with and pursuant to Section 11.01 of the Credit Agreement, the Lenders and
the Borrower hereby agree as follows:

1.

Amendments

(a) Section 7.21(b) of the Credit Agreement shall be deleted in its entirety and the following shall

be inserted in place thereof:

“The Loan Parties shall Exploit or engage in the Exploitation of (i) Talicia and the Talicia Assets in
accordance with the plan provided to the Administrative Agent prior to the Closing Date and
attached hereto as Exhibit I; provided, that, for the avoidance of doubt, the number of sales
representatives exclusively responsible for Talicia, the Acquired Assets

and Aemcolo being below (a) 76 sales representatives on or after the Effective Date through
September 30, 2020, (b) 100 sales representatives from and after September 30, 2020, and (c) 119
sales representatives from and after January 1, 2021, in each case for 30 consecutive days shall be a
failure to perform and observe this Section 7.21, and (ii) the Acquired Assets in accordance with
the plan to be provided to the Administrative Agent prior to the Tranche B Funding Date pursuant
to Section 5.03(a)(ii).”

(b) Section  8.03(i)  of  the  Credit  Agreement  shall  be  modified  by  replacing  the  period  at  the  end

thereof with “; and”.

(c) The following shall be inserted immediately after Section 8.01(i) of the Credit Agreement:
“(j) unsecured indebtedness in an amount not to exceed $2,500,000 (i) incurred pursuant to the
Paycheck Protection Program (the “PPP Indebtedness”) administered by the U.S. Small Business
Administration and established pursuant to the Coronavirus Aid, Relief, and Economic Security
Act (as in effect from time to time the “CARES Act”), (ii) used exclusively for the purposes set
forth in Sections 1102 and 1106(b) of the CARES Act and (iii) provided that the Borrower applies
for, and submits all documents required to obtain, forgiveness or other relief of all PPP
Indebtedness by all deadlines required by the CARES Act.”

(d) Section 8.16 of the Credit Agreement shall be deleted and replaced with the following:

“8.16 Liquidity.  Permit on any Business Day, aggregate cash and Cash Equivalents  of the Loan 
Parties held in Deposit Accounts and Securities Accounts for which the Administrative Agent shall 
have received an effective Control Agreement at any time to be less than $16,000,000 (the “Cash
Minimum”); provided, however, that in the event of any development in the Aether Litigation that,
in the reasonable judgment of the Administrative Agent, could be reasonably likely to have a
material negative impact on the creditworthiness of the Company, then the Administrative Agent
may increase the Cash Minimum to $20,000,000 upon not less than 30 days prior written notice to
the Loan Parties.”

2.

Waiver.  The Agent and each Lender hereby waive any Default or Event of Default which resulted,
or  would  have  resulted,  from  a  failure  to  meet  the  Salesperson  Requirement  or  the  incurrent  of  the  PPP  Loan,
provided, that such waiver shall be retroactive, and from and after the

-2-

date hereof, the Borrower shall be required to comply with the terms and conditions of the Credit Agreement as
amended by this Amendment.

3.

Representations and Warranties.  The Borrower hereby represents and warrants to the Agent and

each Lender (before and after giving effect to this Amendment) that:

(a) The Borrower has the corporate power and authority, and the legal right, to execute, deliver and
perform  this  Amendment  and  to  obtain  extensions  of  credit  under  the  Credit  Agreement  as  amended  by  this
Amendment (the “Amended Credit Agreement”);

(b) The Borrower has taken all necessary corporate action to authorize the execution, delivery and

performance of this Amendment;

(c) No  consent  or  authorization  of,  filing  with,  notice  to  or  other  act  by,  or  in  respect  of,  any
Governmental  Authority  or  any  other  Person  is  required  in  connection  with  this  Amendment,  the  extensions  of
credit under the Amended Credit Agreement or the execution, delivery, performance, validity or enforceability of
this  Amendment,  or  the  performance,  validity  or  enforceability  of  the  Amended  Credit  Agreement,  except
consents, authorizations, filings and notices which have been obtained or made and are in full force and effect;

(d) This  Amendment  has  been  duly  executed  and  delivered  on  behalf  of  the  Borrower.  This
Amendment  and  the  Amended  Credit  Agreement  constitute  the  legal,  valid  and  binding  obligations  of  the
Borrower and the other Loan Parties party thereto and are enforceable against the Borrower and the other Loan
Parties  party  thereto  in  accordance  with  their  terms  except  as  enforceability  may  be  limited  by  applicable
bankruptcy, insolvency, reorganization, moratorium or similar laws affecting the enforcement of creditors' rights
generally and by general equitable principles (whether enforcement is sought by proceedings in equity or at law);

(e) Each of the representations and warranties made by the Borrower herein or in or pursuant to the
Loan Documents is true and correct in all material respects on and as of the Effective Date as if made on and as of
such date (except that any representation or warranty which by its terms is made as of an earlier date shall be true
and correct in all material respects as of such earlier date);

(f) No  Default  or  Event  of  Default  has  occurred  and  is  continuing,  or  will  result  from  this

Amendment or any extension of credit under the Amended Credit Agreement.

4.

Miscellaneous.

(a) Loan  Documents  Otherwise  Not  Affected;  Reaffirmation.    Except  as  expressly  amended
pursuant  hereto  or  referenced  herein,  the  Credit  Agreement  and  the  other  Loan  Documents  shall  remain
unchanged and in full force and effect and are hereby ratified and confirmed in all respects.  The Lenders’ and
Agent’s execution and delivery of, or acceptance of, this Amendment shall not be deemed to create a course of
dealing  or  otherwise  create  any  express  or  implied  duty  by  any  of  them  to  provide  any  other  or  further
amendments, consents or waivers in the future.  The Borrower and Parent hereby reaffirms the grant of security
under the Collateral

-3-

Documents  and  hereby  reaffirms  that  such  grant  of  security  in  the  Collateral  secures  all  Obligations  under  the
Credit  Agreement,  including  without  limitation  any  Loans  funded  on  or  after  the  Effective  Date,  as  of  the  date
hereof.

(b)

Release.    In  consideration  of  the  agreements  of  Agent  and  each  Lender  contained  herein
and  for  other  good  and  valuable  consideration,  the  receipt  and  sufficiency  of  which  are  hereby  acknowledged,
Borrower and Parent, each on behalf of itself and its successors, assigns, and other legal representatives, hereby
fully, absolutely, unconditionally and irrevocably releases, remises and forever discharges Agent and each Lender,
and  its  successors  and  assigns,  and  its  present  and  former  shareholders,  affiliates,  subsidiaries,  divisions,
predecessors,  directors,  officers,  attorneys,  employees,  agents  and  other  representatives  (Agent,  Lenders  and  all
such other persons being hereinafter referred to collectively as the “Releasees” and individually as a “Releasee”),
of and from all demands, actions, causes of action, suits, covenants, controversies, agreements, promises, sums of
money, accounts, bills, reckonings, damages and any and all other claims, counterclaims, defenses, rights of set-
off, demands and liabilities whatsoever of every name and nature, known or unknown, suspected or unsuspected,
both  at  law  and  in  equity,  which  Borrower  and  Parent,  or  any  of  their  successors,  assigns,  or  other  legal
representatives may now own, hold, have or claim to have against the Releasees or any of them for, upon, or by
reason of any circumstance, action, cause or thing whatsoever which arises at any time on or prior to the day and
date  of  this  Amendment,  including,  without  limitation,  for  or  on  account  of,  or  in  relation  to,  or  in  any  way  in
connection with, the Credit Agreement, or any of the other Loan Documents or transactions thereunder or related
thereto.  Borrower and Parent understand, acknowledge and agree that the release set forth above may be pleaded
as  a  full  and  complete  defense  and  may  be  used  as  a  basis  for  an  injunction  against  any  action,  suit  or  other
proceeding  which  may  be  instituted,  prosecuted  or  attempted  in  breach  of  the  provisions  of  such  release.
 Borrower and Parent agree that no fact, event, circumstance, evidence or transaction which could now be asserted
or which may hereafter be discovered shall affect in any manner the final, absolute and unconditional nature of the
release set forth above.

(c) No Reliance.  Borrower and Parent hereby acknowledge and confirm to Agent and the Lenders
that the Borrower and Parent are executing this Amendment on the basis of their own investigation and for their
own  reasons  without  reliance  upon  any  agreement,  representation,  understanding  or  communication  by  or  on
behalf of any other Person.

(d) Costs and Expenses.  The Borrower agrees to pay to Agent within ten (10) days of its receipt
of an invoice, the reasonable and documented out-of-pocket costs and expenses of Agent and the Lenders party
hereto,  and  the  reasonable  fees  and  disbursements  of  counsel  to  Agent  and  the  Lenders  party  hereto  (including
allocated costs of internal counsel), in connection with the negotiation, preparation, execution and delivery of this
Amendment and any other documents to be delivered in connection herewith on the Effective Date or after such
date.

(e)
permitted assigns of each party.

Binding  Effect.    This  Amendment  binds  and  is  for  the  benefit  of  the  successors  and

(f)

Governing  Law.    THIS  AMENDMENT  AND  ANY  CLAIMS,  CONTROVERSY,

DISPUTE OR CAUSE OF ACTION (WHETHER IN CONTRACT OR

-4-

TORT OR OTHERWISE) BASED UPON, ARISING OUT OF OR RELATING TO THIS AMENDMENT
AND  THE  TRANSACTIONS  CONTEMPLATED  HEREBY  AND  THEREBY  SHALL  BE  GOVERNED
BY, AND CONSTRUED IN ACCORDANCE WITH, THE LAW OF THE STATE OF NEW YORK.

(g) Complete Agreement; Amendments.   This  Amendment  and  the  Loan  Documents  represent
the entire agreement about this subject matter and supersede prior negotiations or agreements with respect to such
subject  matter.   All  prior  agreements,  understandings,  representations,  warranties,  and  negotiations  between  the
parties about the subject matter of this Amendment and the Loan Documents merge into this Amendment and the
Loan Documents.

(h)

Severability  of  Provisions.    Each  provision  of  this  Amendment  is  severable  from  every

other provision in determining the enforceability of any provision.

(i) Counterparts.    This  Amendment  may  be  executed  in  any  number  of  counterparts  and  by
different parties on separate counterparts, each of which, when executed and delivered, is an original, and all taken
together, constitute one Amendment.  Delivery of an executed counterpart of a signature page of this Amendment
by facsimile, portable document format (.pdf) or other electronic transmission will be as effective as delivery of a
manually executed counterpart hereof.

(j)
Loan Documents.

Loan  Documents.    This  Amendment  and  the  documents  related  thereto  shall  constitute

[SIGNATURE PAGE FOLLOWS]

-5-

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

BORROWER:

REDHILL BIOPHARMA INC.

By: /s/ Dror Ben Asher

Name: Dror Ben Asher
Title: CEO

By: /s/ Micha Ben Chorin

Name: Micha Ben Chorin
Title: CFO

GUARANTOR:

REDHILL BIOPHARMA.LTD

By: /s/ Dror Ben Asher

Name: Dror Ben Asher
Title: CEO

By: /s/ Micha Ben Chorin

Name: Micha Ben Chorin
Title: CFO

AGENT:

HCR Collateral Management, LLC.

By: /s/Paul J. Haden

Name: Paul J. Haden
Title: Authorized Signatory

[Signature Page to Consent]

Lenders:

HCR Stafford Fund, L.P.
By: HCR Stafford Fund GP, LLC, its general partner

By: /s/Paul J. Haden

Name: Paul J. Haden
Title: Authorized Signatory

HCR Stafford Fund, L.P.
By: HCR Stafford Fund GP, LLC, its general partner

By: /s/Paul J. Haden

Name: Paul J. Haden
Title: Authorized Signatory

HCR Molag Fund, L.P.
By: HCR Molag Fund GP, LLC, its general partner

By: /s/Paul J. Haden

Name: Paul J. Haden
Title: Authorized Signatory

HCR Overflow Fund, L.P.
By: HCR Overflow Fund GP, LLC, its general partner

By: /s/Paul J. Haden

Name: Paul J. Haden
Title: Authorized Signatory

    
    
    
    
HealthCare Royalty Partners IV, L.P.
By: HealthCare Royalty Partners IV, LLC, its general
partner

By: /s/Paul J. Haden

Name: Paul J. Haden
Title: Authorized Signatory

HCR Stafford Fund, L.P.
By: HCR Stafford Fund GP, LLC, its general partner

By: /s/Paul J. Haden

Name: Paul J. Haden
Title: Authorized Signatory

    
    
Exhibit 4.17

THIRD AMENDMENT

TO

CREDIT AGREEMENT

THIS THIRD AMENDMENT (this “Amendment”) to the Credit Agreement, dated February 23, 2020 (the
“Credit Agreement”), among REDHILL BIOPHARMA INC., a Delaware corporation (the “Borrower”),
REDHILL BIOPHARMA LTD., a company incorporated under the laws of the State of Israel, as Guarantor
(“Parent”), the Lenders (defined therein), HCR Collateral Management, LLC (“Agent” and together with the
Borrower, Parent, the Lenders and Agent, the “Parties”), as Administrative Agent and those additional entities that
hereafter become parties hereto in accordance with the terms hereof by executing a Joinder Agreement, is
executed as of January 28, 2021 (the “Effective Date”).  Capitalized terms not otherwise defined herein have the 
same meaning as in the Credit Agreement (and all rules governing terminology or interpretation set forth in the 
Credit Agreement are hereby incorporated by reference).

WHEREAS, the Borrower wishes to amend the Credit Agreement to modify the provisions requiring a certain
number of salespeople on and after a certain date pursuant to Section 7.21(b) (the “Salespeople
Requirement”).and

NOW, THEREFORE, in accordance with and pursuant to Section 11.01 of the Credit Agreement, the Lenders and
the Borrower hereby agree as follows:

1.         Amendments

(a)  Section 7.21(b) of the Credit Agreement shall be deleted in its entirety and the following shall

be inserted in place thereof:

“The Loan Parties shall Exploit or engage in the Exploitation of (i) Talicia and the Talicia Assets in
accordance with the plan provided to the Administrative Agent prior to the Closing Date and
attached hereto as Exhibit I; provided, that, for the avoidance of doubt, the number of sales
representatives exclusively responsible for Talicia, the Acquired Assets and Aemcolo being below
(a) 76 sales representatives on or after the Effective Date through September 30, 2020, (b) 100
sales representatives from and after September 30, 2020, and (c) 119 sales representatives from and
after July 1, 2021, in each case for 30 consecutive days shall be a failure to perform and observe
this Section 7.21, and (ii) the Acquired Assets in accordance with the plan to be provided to the
Administrative Agent prior to the Tranche B Funding Date pursuant to Section 5.03(a)(ii).”

2.         Waiver.  The Agent and each Lender hereby waive any Default or Event of Default which resulted,
or would have resulted, from a failure to meet the Salesperson Requirement, provided, that such waiver shall be
retroactive,  and  from  and  after  the  date  hereof,  the  Borrower  shall  be  required  to  comply  with  the  terms  and
conditions of the Credit Agreement as amended by this Amendment.

3.         Representations and Warranties.  The Borrower hereby represents and warrants to the Agent and

each Lender (before and after giving effect to this Amendment) that:

(a)  The Borrower has the corporate power and authority, and the legal right, to execute, deliver and
perform  this  Amendment  and  to  obtain  extensions  of  credit  under  the  Credit  Agreement  as  amended  by  this
Amendment (the “Amended Credit Agreement”);

(b)  The Borrower has taken all necessary corporate action to authorize the execution, delivery and

performance of this Amendment;

(c)    No  consent  or  authorization  of,  filing  with,  notice  to  or  other  act  by,  or  in  respect  of,  any
Governmental  Authority  or  any  other  Person  is  required  in  connection  with  this  Amendment,  the  extensions  of
credit under the Amended Credit Agreement or the execution, delivery, performance, validity or enforceability of
this  Amendment,  or  the  performance,  validity  or  enforceability  of  the  Amended  Credit  Agreement,  except
consents, authorizations, filings and notices which have been obtained or made and are in full force and effect;

(d)    This  Amendment  has  been  duly  executed  and  delivered  on  behalf  of  the  Borrower.  This
Amendment  and  the  Amended  Credit  Agreement  constitute  the  legal,  valid  and  binding  obligations  of  the
Borrower and the other Loan Parties party thereto and are enforceable against the Borrower and the other Loan
Parties  party  thereto  in  accordance  with  their  terms  except  as  enforceability  may  be  limited  by  applicable
bankruptcy, insolvency, reorganization, moratorium or similar laws affecting the enforcement of creditors' rights
generally and by general equitable principles (whether enforcement is sought by proceedings in equity or at law);

(e)  Each of the representations and warranties made by the Borrower herein or in or pursuant to
the Loan Documents is true and correct in all material respects on and as of the Effective Date as if made on and
as of such date (except that any representation or warranty which by its terms is made as of an earlier date shall be
true and correct in all material respects as of such earlier date);

(f)    No  Default  or  Event  of  Default  has  occurred  and  is  continuing,  or  will  result  from  this

Amendment or any extension of credit under the Amended Credit Agreement.

4.         Miscellaneous.

(a)    Loan  Documents  Otherwise  Not  Affected;  Reaffirmation.    Except  as  expressly  amended

pursuant hereto or referenced herein, the Credit Agreement and the other Loan

-2-

Documents  shall  remain  unchanged  and  in  full  force  and  effect  and  are  hereby  ratified  and  confirmed  in  all
respects.   The  Lenders’  and  Agent’s  execution  and  delivery  of,  or  acceptance  of,  this  Amendment  shall  not  be
deemed to create a course of dealing or otherwise create any express or implied duty by any of them to provide
any other or further amendments, consents or waivers in the future.  The Borrower and Parent hereby reaffirms the
grant of security under the Collateral Documents and hereby reaffirms that such grant of security in the Collateral
secures all Obligations under the Credit Agreement, including without limitation any Loans funded on or after the
Effective Date, as of the date hereof.

(b)        Release.  In consideration of the agreements of Agent and each Lender contained herein
and  for  other  good  and  valuable  consideration,  the  receipt  and  sufficiency  of  which  are  hereby  acknowledged,
Borrower and Parent, each on behalf of itself and its successors, assigns, and other legal representatives, hereby
fully, absolutely, unconditionally and irrevocably releases, remises and forever discharges Agent and each Lender,
and  its  successors  and  assigns,  and  its  present  and  former  shareholders,  affiliates,  subsidiaries,  divisions,
predecessors,  directors,  officers,  attorneys,  employees,  agents  and  other  representatives  (Agent,  Lenders  and  all
such other persons being hereinafter referred to collectively as the “Releasees” and individually as a “Releasee”),
of and from all demands, actions, causes of action, suits, covenants, controversies, agreements, promises, sums of
money, accounts, bills, reckonings, damages and any and all other claims, counterclaims, defenses, rights of set-
off, demands and liabilities whatsoever of every name and nature, known or unknown, suspected or unsuspected,
both  at  law  and  in  equity,  which  Borrower  and  Parent,  or  any  of  their  successors,  assigns,  or  other  legal
representatives may now own, hold, have or claim to have against the Releasees or any of them for, upon, or by
reason of any circumstance, action, cause or thing whatsoever which arises at any time on or prior to the day and
date  of  this  Amendment,  including,  without  limitation,  for  or  on  account  of,  or  in  relation  to,  or  in  any  way  in
connection with, the Credit Agreement, or any of the other Loan Documents or transactions thereunder or related
thereto.  Borrower and Parent understand, acknowledge and agree that the release set forth above may be pleaded
as  a  full  and  complete  defense  and  may  be  used  as  a  basis  for  an  injunction  against  any  action,  suit  or  other
proceeding  which  may  be  instituted,  prosecuted  or  attempted  in  breach  of  the  provisions  of  such  release.
 Borrower and Parent agree that no fact, event, circumstance, evidence or transaction which could now be asserted
or which may hereafter be discovered shall affect in any manner the final, absolute and unconditional nature of the
release set forth above.

(c)  No Reliance.  Borrower and Parent hereby acknowledge and confirm to Agent and the Lenders
that the Borrower and Parent are executing this Amendment on the basis of their own investigation and for their
own  reasons  without  reliance  upon  any  agreement,  representation,  understanding  or  communication  by  or  on
behalf of any other Person.

(d)  Costs and Expenses.  The Borrower agrees to pay to Agent within ten (10) days of its receipt
of an invoice, the reasonable and documented out-of-pocket costs and expenses of Agent and the Lenders party
hereto,  and  the  reasonable  fees  and  disbursements  of  counsel  to  Agent  and  the  Lenders  party  hereto  (including
allocated costs of internal counsel), in connection with the negotiation, preparation, execution and delivery of this
Amendment and any other documents to be delivered in connection herewith on the Effective Date or after such
date.

-3-

(e)                Binding  Effect.    This  Amendment  binds  and  is  for  the  benefit  of  the  successors  and

permitted assigns of each party.

(f)                Governing  Law.    THIS  AMENDMENT  AND  ANY  CLAIMS,  CONTROVERSY,
DISPUTE OR CAUSE OF ACTION (WHETHER IN CONTRACT OR TORT OR OTHERWISE) BASED
UPON,  ARISING  OUT  OF  OR  RELATING  TO  THIS  AMENDMENT  AND  THE  TRANSACTIONS
CONTEMPLATED  HEREBY  AND  THEREBY  SHALL  BE  GOVERNED  BY,  AND  CONSTRUED  IN
ACCORDANCE WITH, THE LAW OF THE STATE OF NEW YORK.

(g)  Complete Agreement; Amendments.  This Amendment and the Loan Documents represent
the entire agreement about this subject matter and supersede prior negotiations or agreements with respect to such
subject  matter.   All  prior  agreements,  understandings,  representations,  warranties,  and  negotiations  between  the
parties about the subject matter of this Amendment and the Loan Documents merge into this Amendment and the
Loan Documents.

(h)        Severability of Provisions.  Each provision of this Amendment is severable from every

other provision in determining the enforceability of any provision.

(i)      Counterparts.    This  Amendment  may  be  executed  in  any  number  of  counterparts  and  by
different parties on separate counterparts, each of which, when executed and delivered, is an original, and all taken
together, constitute one Amendment.  Delivery of an executed counterpart of a signature page of this Amendment
by facsimile, portable document format (.pdf) or other electronic transmission will be as effective as delivery of a
manually executed counterpart hereof.

(j)         Loan Documents.  This Amendment and the documents related thereto shall constitute

Loan Documents.

[SIGNATURE PAGE FOLLOWS]

-4-

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

BORROWER:

REDHILL BIOPHARMA INC.

By:/s/ Dror Ben Asher

Name: Dror Ben Asher
Title: CEO

GUARANTOR:

REDHILL BIOPHARMA INC.

By:/s/ Dror Ben Asher

Name: Dror Ben Asher
Title: CEO

AGENT:

HCR Collateral Management, LLC.

By:/s/ Paul J. Haden 

Name: Paul J. Haden
Title:   Authorized Signatory

Lenders:

HCR Stafford Fund, L.P.
By: HCR Stafford Fund GP, LLC, its general
partner

By:/s/ Paul J. Haden 

Name: Paul J. Haden
Title:  Authorized Signatory

[Signature Page to Consent]

HCR Stafford Fund, L.P.
By: HCR Stafford Fund GP, LLC, its general
partner

By:/s/ Paul J. Haden 

Name: Paul J. Haden
Title: Authorized Signatory

HCR Molag Fund, L.P.
By: HCR Molag Fund GP, LLC, its general
partner

By:/s/ Paul J. Haden 

Name: Paul J. Haden
Title:   Authorized Signatory

HCR Overflow Fund, L.P.
By: HCR Overflow Fund GP, LLC, its general
partner

By:/s/ Paul J. Haden 

Name: Paul J. Haden
Title: Authorized Signatory

HealthCare Royalty Partners IV, L.P.
By: HealthCare Royalty Partners IV, LLC, its
general partner

By:/s/ Paul J. Haden 

Name: Paul J. Haden
Title: Authorized Signatory  

HCR Stafford Fund, L.P.
By: HCR Stafford Fund GP, LLC, its general
partner

By:/s/ Paul J. Haden 

Name: Paul J. Haden
Title: Authorized Signatory

Exhibit 4.21

CERTAIN IDENTIFIED INFORMATION MARKED [***] HAS BEEN EXCLUDED FROM THE EXHIBIT
BECAUSE IT IS BOTH (I) NOT MATERIAL AND (II) WOULD LIKELY CAUSE COMPETITIVE HARM TO
THE COMPANY IF PUBLICLY DISCLOSED.

Amendment No. 1 to License Agreement

This  Amendment  No.  1  to  the  License  Agreement,  dated  as  of  March  31,  2020  (this
“Amendment”),  is  made  by  and  between  AstraZeneca  AB  (“AstraZeneca”)  and  RedHill  Biopharma  Inc.
(“Licensee”), each individually a “Party” and collectively, the “Parties”.

WHEREAS, AstraZeneca and Licensee are parties to that certain License Agreement dated as of
February  23,  2020  (the  “License  Agreement”).    Capitalized  terms  used  and  not  defined  herein  shall  have  the
meanings assigned to such terms in the License Agreement.

WHEREAS, the Parties desire to amend and clarify certain provisions of the License Agreement.

NOW, THEREFORE, in consideration of the premises and the mutual promises and conditions set
forth  herein  and  other  good  and  valuable  consideration,  the  receipt  and  sufficiency  of  which  are  hereby
acknowledged, the Parties, intending to be legally bound, do hereby agree as follows:

1      Amendments:

1.1     The first sentence of Section 9.1 of the License Agreement shall be amended and restated in its entirety as

set forth below:

“In consideration of the rights granted by AstraZeneca to Licensee hereunder and subject to Section 17.2,
Licensee shall pay AstraZeneca (a) on the date that is the earlier of (i) [***], provided that the Approval
Date shall have occurred prior to such date and (ii) [***] following the Approval Date, a non-refundable
and  non-creditable  upfront  amount  equal  to  Fifty-two  million  five  hundred  thousand  Dollars
(US$52,500,000) and (b) not later than [***]after the Effective Date, a nonrefundable and non-creditable
upfront amount equal to Fifteen Million Dollars (US$15,000,000).”

1.2     The second paragraph of Section 17.2 of the License Agreement shall be amended and restated in its

entirety as set forth below:

“If Licensee has not made the fifty-two million five hundred thousand Dollars (US$52,500,000) payment
described in Section 9.1(a) on the date that is the earlier of  (i) [***], provided that the Approval Date
shall  have  occurred  on  or  prior  to  [***]  and  (i)  [***]  following  the  Approval  Date,  AstraZeneca  shall
have  the  right  to  terminate  this  Agreement  immediately  upon  notice  to  [***]  and  upon  receipt  of  such
notice by [***], this Agreement shall be null and void and have no further force and effect.”

1.3     Section 7.5.2(b) of the License Agreement shall be deleted to remove the language [***] and replace it with

the following: [***].

1.4     New Section 13.6 is hereby added to the License Agreement to read as follows:

“13.6             Preservation of Remedies

The  representations  and  warranties  of  AstraZeneca,  and  Licensee’s  right  to  any  remedy  with  respect
thereto  or  under  Article  16  hereof,  shall  not  be  affected  or  deemed  waived:  (i)  by  reason  of  any
investigation made by or on behalf of Licensee after the Execution Date; (ii) by reason of the fact that
Licensee knew or should have known at any time after the Execution Date, whether before or after the
Effective Date, that any representation or warranty is, was or might be inaccurate; or (iii) by reason of
[***],  as  the  case  may  be,  in  each  case,  in  connection  with  (x)  any  claim,  demand,  or  other  allegation
arising  from  or  relating  to,  [***][***],  [***],  or  any  of  their  respective  Affiliates,  directors,  officers,
employees  or  agents,  or  (y)  any  breach  of  or  default  under  the  License  Agreement  or  the  Nektar
Agreement  in  connection  therewith.    For  the  avoidance  of  doubt,  Licensee  does  not  presently  take  a
position on whether any [***]or that any of the conditions set forth in Section 17.2 will not be satisfied
on the Effective Date.”

2      Effect of this Amendment:  This Amendment and all modifications to the License Agreement herein shall be
effective  from  and  as  of  the  date  hereof.    From  and  as  of  the  date  hereof  each  reference  to  the  License
Agreement  shall  be  deemed  to  be  a  reference  to  the  License  Agreement  as  amended  by  this  Amendment.
 Except as expressly set forth in the foregoing provisions of this Amendment, neither this Amendment nor the
consummation of the transactions contemplated by the License Agreement shall, by implication or otherwise,
limit, impair, constitute a waiver of, or otherwise affect the rights and remedies of the parties to the License
Agreement, and shall not alter, modify, amend or in any way affect any of the terms, conditions, obligations,
covenants or agreements contained in the License Agreement.

3      Miscellaneous:

3.1     This Amendment and the terms hereof are subject to the confidentiality provisions set forth in Section 12 of

the License Agreement.

3.2     All disputes arising under this Amendment shall be resolved in accordance with Section 18.5 of the License

Agreement.

3.3     Sections 18.4, 18.6, 18.7, 18.9.2, 18.17, 18.18 and 18.19 of the License Agreement are hereby incorporated

by reference, mutatis mutandis.

[Signature Page Follows]

IN WITNESS WHEREOF, the Parties have duly executed this Amendment as of the date first set forth above.

ASTRAZENECA AB

/s/ [***]

By:
Name: [***]
[***]
Title:

[Signature Page – Amendment No. 1 to License Agreement]

REDHILL BIOPHARMA INC.

/s/ [***]

By:
Name: [***]
[***]
Title:

[Signature Page – Amendment No. 1 to License Agreement]

Exhibit 4.22

CERTAIN IDENTIFIED INFORMATION MARKED [***] HAS BEEN EXCLUDED FROM THE EXHIBIT
BECAUSE IT IS BOTH (I) NOT MATERIAL AND (II) WOULD LIKELY CAUSE COMPETITIVE HARM TO
THE COMPANY IF PUBLICLY DISCLOSED.

Amendment No. 2 to License Agreement

This Amendment No. 2 to the License Agreement, dated as of July 14, 2020 (this “Amendment”),
is  made  by  and  between  AstraZeneca  AB  (“AstraZeneca”)  and  RedHill  Biopharma  Inc.  (“Licensee”),  each
individually a “Party” and collectively, the “Parties”.

WHEREAS, AstraZeneca and Licensee are parties to that certain License Agreement dated as of
February 23, 2020, as amended (the “License Agreement”).  Capitalized terms used and not defined herein shall
have the meanings assigned to such terms in the License Agreement.

WHEREAS, the Parties desire to amend and clarify certain provisions of the License Agreement.

NOW, THEREFORE, in consideration of the premises and the mutual promises and conditions set
forth  herein  and  other  good  and  valuable  consideration,  the  receipt  and  sufficiency  of  which  are  hereby
acknowledged, the Parties, intending to be legally bound, do hereby agree as follows:

1 Amendments:

1.1 The first sentence of Section 9.1 of the License Agreement shall be amended and restated in its entirety as

set forth below:

“In consideration of the rights granted by AstraZeneca to Licensee hereunder and subject to Section 17.2,
Licensee shall pay AstraZeneca (a) on the date that is the earlier of (i) [***] provided that the Approval
Date shall have occurred prior to such date and (ii) [***] following the Approval Date, a non-refundable
and  non-creditable  upfront  amount  equal  to  Fifty-two  million  five  hundred  thousand  Dollars
(US$52,500,000) and (b) not later than [***], a nonrefundable and non-creditable upfront amount equal
to Fifteen Million Five Hundred Dollars (US$15,500,000).”

1.2

2

For the avoidance of doubt, the Parties acknowledge and agree that the amounts due to AstraZeneca under
clause  (a)  of  Section  9.1  have  been  paid  in  full  and  only  those  payments  set  forth  in  clause  (b)  of  such
Section 9.1 remain outstanding.

Effect of this Amendment:  This Amendment and all modifications to the License Agreement herein shall be
effective  from  and  as  of  the  date  hereof.    From  and  as  of  the  date  hereof  each  reference  to  the  License
Agreement  shall  be  deemed  to  be  a  reference  to  the  License  Agreement  as  amended  by  this  Amendment.
 Except as expressly set forth in the foregoing provisions of this Amendment, neither this Amendment nor the
consummation of the transactions contemplated by the License Agreement shall, by implication or otherwise,
limit, impair, constitute a waiver of, or otherwise affect the rights and remedies of the parties

to  the  License  Agreement,  and  shall  not  alter,  modify,  amend  or  in  any  way  affect  any  of  the  terms,
conditions, obligations, covenants or agreements contained in the License Agreement.

3 Miscellaneous:

3.1 This Amendment and the terms hereof are subject to the confidentiality provisions set forth in Section 12 of

the License Agreement.

3.2 All disputes arising under this Amendment shall be resolved in accordance with Section 18.5 of the License

Agreement.

3.3

Sections 18.4, 18.6, 18.7, 18.9.2, 18.17, 18.18 and 18.19 of the License Agreement are hereby incorporated
by reference, mutatis mutandis.

[Signature Page Follows]

IN WITNESS WHEREOF, the Parties have duly executed this Amendment as of the date first set forth above.

ASTRAZENECA AB
By:
Name:
Title:

/s/ [***]
[***]
[***]

[Signature Page - Amendment No. 2 to License Agreement]

REDHILL BIOPHARMA INC.
By:
Name:
Title:

/s/ [***]
[***]
[***]

[Signature Page - Amendment No. 2 to License Agreement]

Exhibit 4.23

CERTAIN IDENTIFIED INFORMATION MARKED [***] HAS BEEN EXCLUDED FROM THE EXHIBIT
BECAUSE IT IS BOTH (I) NOT MATERIAL AND (II) WOULD LIKELY CAUSE COMPETITIVE HARM TO
THE COMPANY IF PUBLICLY DISCLOSED.

Amendment No. 3 to License Agreement

This  Amendment  No.  3  to  the  License  Agreement,  dated  as  of  October  6,  2020  (this
“Amendment”),  is  made  by  and  between  AstraZeneca  AB  (“AstraZeneca”)  and  RedHill  Biopharma  Inc.
(“Licensee”), each individually a “Party” and collectively, the “Parties”.

WHEREAS, AstraZeneca and Licensee are parties to that certain License Agreement dated as of
February 23, 2020, as amended (the “License Agreement”).  Capitalized terms used and not defined herein shall
have the meanings assigned to such terms in the License Agreement.

WHEREAS, the Parties desire to amend certain provisions of the License Agreement.

NOW, THEREFORE, in consideration of the premises and the mutual promises and conditions set
forth  herein  and  other  good  and  valuable  consideration,  the  receipt  and  sufficiency  of  which  are  hereby
acknowledged, the Parties, intending to be legally bound, do hereby agree as follows:

1 Amendments:

1.1 Article  1  of  the  License  Agreement  is  hereby  amended  by  deleting  “Israel  (including  the  Palestinian

Authority),” from the definition of a “AstraZeneca Territory.”

1.2

For clarity, and without limiting Licensee’s rights and remedies under Article 16 of the License Agreement,
Licensee does not assume any Losses in connection with Third Party Claims from the Exploitation of the
Licensed  Product  in  Israel  (including  the  Palestinian  Authority)  by  AstraZeneca,  or  any  of  its  Affiliates,
sublicensees,  Partners  and/or  Distributors,  as  applicable.  Nothing  in  this  Amendment  shall  modify  the
obligation  of  AstraZeneca  to  indemnify  Licensee  and  Licensee  to  indemnify  AstraZeneca  in  accordance
with Article 16 of the License Agreement.

1.3 Notwithstanding  the  provisions  of  Section  6.1  of  the  License  Agreement  or  any  other  provisions  of  the
License  Agreement,  Licensee  shall  be  under  no  obligation  to  engage  in  the  Commercialization  and/or
Exploitation  of  the  Licensed  Product  in  Israel  (including  the  Palestinian  Authority)  if  Licensee,  acting
reasonably,  determines  that  the  Commercialization  and/or  Exploitation  of  the  Licensed  Product  in  Israel
(including the Palestinian Authority) would be unprofitable or otherwise not business-viable.

2

Effect of this Amendment.  This Amendment and all modifications to the License Agreement herein shall be
effective  from  and  as  of  the  date  hereof.  From  and  as  of  the  date  hereof  each  reference  to  the  License
Agreement  shall  be  deemed  to  be  a  reference  to  the  License  Agreement  as  amended  by  this  Amendment.
 Except as expressly set forth in the foregoing provisions of this Amendment, neither this Amendment nor the
consummation of

the  transactions  contemplated  by  the  License  Agreement  shall,  by  implication  or  otherwise,  limit,  impair,
constitute a waiver of, or otherwise affect the rights and remedies of the parties to the License Agreement,
and shall not alter, modify, amend or in any way affect any of the terms, conditions, obligations, covenants or
agreements contained in the License Agreement.

3 Miscellaneous:

3.1 This Amendment and the terms hereof are subject to the confidentiality provisions set forth in Section 12 of

the License Agreement.

3.2 All disputes arising under this Amendment shall be resolved in accordance with Section 18.5 of the License

Agreement.

3.3

Sections 18.4, 18.6, 18.7, 18.9.2, 18.17, 18.18 and 18.19 of the License Agreement are hereby incorporated
by reference, mutatis mutandis.

[Signature Page Follows]

IN WITNESS WHEREOF, the Parties have duly executed this Amendment as of the date first set forth above.

ASTRAZENECA AB
By:
/s/ [***]
Name:[***]
Title: [***]

[Signature Page - Amendment No. 3 to License Agreement]

/s/ [***]

REDHILL BIOPHARMA INC.
By:
Name:[***]
Title: [***]

[Signature Page - Amendment No. 3 to License Agreement]

Exhibit 4.24

CERTAIN IDENTIFIED INFORMATION MARKED [***] HAS BEEN EXCLUDED FROM THE EXHIBIT
BECAUSE IT IS BOTH (I) NOT MATERIAL AND (II) WOULD LIKELY CAUSE COMPETITIVE HARM TO
THE COMPANY IF PUBLICLY DISCLOSED.

Amendment No. 4 to License Agreement

This  Amendment  No.  4  to  the  License  Agreement,  dated  as  of  March  11th,  2021  (this
“Amendment”),  is  made  by  and  between  AstraZeneca  AB  (“AstraZeneca”)  and  RedHill  Biopharma  Inc.
(“Licensee”), each individually a “Party” and collectively, the “Parties”.

WHEREAS, AstraZeneca and Licensee are parties to that certain License Agreement dated as of
February 23, 2020, as amended (as amended, the “License Agreement”).  Capitalized terms used and not defined
herein shall have the meanings assigned to such terms in the License Agreement.

WHEREAS, the Parties desire to amend certain provisions of the License Agreement.

NOW, THEREFORE, in consideration of the premises and the mutual promises and conditions set
forth  herein  and  other  good  and  valuable  consideration,  the  receipt  and  sufficiency  of  which  are  hereby
acknowledged, the Parties, intending to be legally bound, do hereby agree as follows:

1 Amendments.  The first sentence of Section 9.1 of the License Agreement shall be amended and restated in its 

entirety as set forth below:

“In consideration of the rights granted by AstraZeneca to Licensee hereunder and subject to Section 17.2, (a)
Licensee previously paid to AstraZeneca a non-refundable and non-creditable upfront amount equal to Fifty-
two million five hundred thousand Dollars (US$52,500,000) and (b) will pay the following additional non-
refundable  and  non-creditable  payments  to  Astra  Zeneca:  (1)  [***]  Dollars  (US$[***])  [***],  (2)  [***]
installments of [***]Dollars (US$[***]) due and payable on the first Business Day of each calendar month
commencing  on  [***],  (3)  [***]  installments  of  [***]Dollars  (US$[***])  due  on  each  of  [***]  (4)  [***]
installments  of  [***]  Dollars  (US$[***])  due  on  each  of  [***]  and  (5)  [***]  installments  of  [***]Dollars
(US$[***]) due and payable on the first Business Day of each calendar month commencing [***] and ending
on December 1, 2022.”

2

Effect of this Amendment.  This Amendment and all modifications to the License Agreement herein shall be
effective  from  and  as  of  the  date  hereof.    From  and  as  of  the  date  hereof  each  reference  to  the  License
Agreement  shall  be  deemed  to  be  a  reference  to  the  License  Agreement  as  amended  by  this  Amendment.
 Except as expressly set forth in the foregoing provisions of this Amendment, neither this Amendment nor the
consummation of the transactions contemplated by the License Agreement shall, by implication or otherwise,
limit, impair, constitute a waiver of, or otherwise affect the rights and remedies of the parties to the License
Agreement, and shall not alter, modify, amend or in any way affect any of the terms, conditions, obligations,
covenants or agreements contained in the License Agreement.

3 Miscellaneous:

CONFIDENTIAL

1

3.1 This Amendment and the terms hereof are subject to the confidentiality provisions set forth in Section 12 of

the License Agreement.

3.2 All disputes arising under this Amendment shall be resolved in accordance with Section 18.5 of the License

Agreement.

3.3

Sections 18.4, 18.6, 18.7, 18.9.2, 18.17, 18.18 and 18.19 of the License Agreement are hereby incorporated
by reference, mutatis mutandis.

[Signature Page Follows]

CONFIDENTIAL

2

IN WITNESS WHEREOF, the Parties have duly executed this Amendment as of the date first set forth above.

ASTRAZENECA AB
By:
/s/ [***]
Name: [***]
Title:
[***]

[Signature Page - Amendment No. 4 to License Agreement]
CONFIDENTIAL

3

/s/ [***]

REDHILL BIOPHARMA INC.
By:
Name: [***]
Title:
[***]

[Signature Page - Amendment No. 4 to License Agreement]
CONFIDENTIAL

4

Exhibit 4.26

EXECUTION VERSION

CERTAIN IDENTIFIED INFORMATION MARKED [***] HAS BEEN EXCLUDED FROM THE EXHIBIT
BECAUSE IT IS BOTH (I) NOT MATERIAL AND (II) WOULD LIKELY CAUSE COMPETITIVE HARM TO
THE COMPANY IF PUBLICLY DISCLOSED.

TERMINATION AGREEMENT

This  Termination  Agreement  (this  “Termination  Agreement”)  is  made  and  entered  into  on  August  3,
2020  but  effective  as  of  July  1,  2020  (the  “Termination  Effective  Date”)  by  and  between  REDHILL
BIOPHARMA, INC., a company organized under the laws of the state of Delaware (“RedHill”), and DAIICHI
SANKYO,  INC.,  a  company  organized  under  the  laws  of  the  state  of  Delaware  (“Daiichi  Sankyo”).    Each  of
RedHill and Daiichi Sankyo is referred to individually as a “Party” and collectively as the “Parties.”

Reference is made to that certain Co-Commercialization Agreement by and between Daiichi Sankyo and
AstraZeneca  UK  Limited  (“AstraZeneca”),  dated  as  of  March  18,  2015,  as  amended  as  of  March  18,  2015,
January  1,  2017,  October  1,  2018,  January  1,  2019,  and  August  7,  2019  (as  amended,  the  “Co-
Commercialization Agreement”), which AstraZeneca assigned in its entirety to RedHill on March 31, 2020 (the
“RedHill Acquisition Date”). Capitalized terms used in this Termination Agreement without definition shall have
the meanings ascribed to them in the Co-Commercialization Agreement.

NOW, THEREFORE, in consideration of the foregoing and the mutual covenants and agreements set forth
below,  and  for  other  good  and  valuable  consideration,  the  receipt  and  adequacy  of  which  are  hereby
acknowledged, the Parties hereby agree as follows:

1.         ASSUMPTION AND TERMINATION

1.1       Assumption of Co-Commercialization Agreement.  RedHill acknowledges, agrees, and certifies to
Daiichi Sankyo that effective as of the RedHill Acquisition Date, RedHill accepts and assumes all liabilities and
responsibilities of AstraZeneca under the Co-Commercialization Agreement arising from and after the RedHill
Acquisition Date.

1.2       Termination of Co-Commercialization Agreement. Effective upon the Termination Effective Date,
the Parties hereby terminate the Co-Commercialization Agreement and all rights and obligations thereunder.  As
of the Termination Effective Date, each Party’s obligations to the other Party under the Co-Commercialization
Agreement  are forever waived, satisfied and extinguished, and neither Party shall have any further obligation or
liability to each other under the Co-Commercialization Agreement; provided, that the obligations of the Parties
under  the  provisions  identified  as  surviving  expiration  or  termination  in  Section  17.4  of  the  Co-
Commercialization  Agreement  shall  remain  in  full  force  and  effect;  provided,  further,  that  subject  to  the  next
sentence,  neither  Party  waives  or  deems  satisfied  or  extinguished  any  right  to  indemnification  for  Third  Party
Claims  (as  defined  in  the  Co-Commercialization  Agreement)  to  which  such  Party  would  be  entitled  to
indemnification under the Co-Commercialization Agreement arising from or relating to obligations of the other
Party (or the breach or non-performance thereof) under the Co-Commercialization Agreement. Notwithstanding
the foregoing or the terms of Section 17.4 of the Co-Commercialization Agreement, the Parties agree

1

and  acknowledge  that  Sections  16.1,  16.2  and  16.3  of  the  Co-Commercialization  Agreement  will  survive  the
Termination Effective Date only to the extent that they relate to Losses (as defined in the Co-Commercialization
Agreement) or Third Party Claims that arise from Exploitation of the Product prior to the Termination Effective
Date.

2.         RESPONSIBILITIES AND CERTAIN COVENANTS

EXECUTION VERSION

2.1              Activities  with  Respect  to  Movantik.  Effective  upon  the  Termination  Effective  Date,  Daiichi
Sankyo  will  not  be 
in  any
Commercialization,  Medical  Affairs  Activities,  or  other  activities  related  to  Movantik®  (“Movantik”)  or  any
other  RedHill  Product,  nor  provide  any  reports  or  payments  in  connection  therewith.  Effective  upon  the
Termination Effective Date, RedHill will:

the  Co-Commercialization  Agreement 

required  under 

to  participate 

(i) be solely responsible, at its own cost and expense, for the Exploitation of Movantik and other RedHill
Products  in  the  United  States,  including,  without  limitation,  Commercialization  and  Medical  Affairs
Activities in connection therewith;

(ii)  use  Commercially  Reasonable  Efforts  to  Commercialize  RedHill  Products  and  maximize  Net  Sales
thereof; and

(iii) remove Daiichi Sankyo’s name and/or logo from any RedHill Product Promotional Materials and/or
any RedHill Product Labels and Inserts.

Within)  [***]  days  after  the  end  of  each  Calendar  Quarter,  RedHill  will  provide  to  Daiichi  Sankyo  a  written
report,  which  shall  (x)  specify  in  reasonable  detail  the  Commercialization  activities  conducted  by  RedHill  with
respect to RedHill Products during such Calendar Quarter and (y) provide in reasonable detail a calculation of Net
Sales  for  the  applicable  Calendar  Quarter,  including  the  line  item  deductions  described  in  Section  3.1  to  this
Termination  Agreement.  For  the  avoidance  of  doubt,  the  portions  of  such  written  report  regarding  RedHill’s
Commercialization  activities  shall  be  in  such  format  and  contain  such  level  of  detail  as  RedHill  ordinarily
produces in the ordinary course of its business and shall not be required to be in any specific format or contain any
specific  level  of  detail  so  long  as  such  reports  would  reasonably  permit  Daiichi  Sankyo  to  monitor  RedHill’s
compliance with this Termination Agreement.

2.2       Certain Definitions. Unless otherwise indicated, the following terms, when used herein, shall have

the following meanings:

2.2.1    “Calendar Quarter” means each successive period of three calendar months commencing
on  January  1,  April  1,  July  1  and  October  1;  provided,  however,  that  the  first  Calendar
Quarter of the Term shall commence on the Termination Effective Date and end on the day
immediately prior to the first to occur of January 1, April 1, July 1 or October 1 after the
Termination Effective Date, and the last Calendar Quarter of the Term shall end on the last
day of the Term.

2.2.2    “Commercialization” means any and all activities directed to the

2

EXECUTION VERSION

Marketing  and  Promotion  of  a  RedHill  Product  for  commercial  sale,  and  shall  include
Marketing,  Promoting,  advisory  boards,  speakers  bureau  programs,  patient  assistance,
indigent  care  and  other  financial  assistance  programs,  marketing  research,  the  offering  to
commercially sell and commercially distributing and selling the RedHill Product, and such
other  activities  as  may  be  mutually  agreed  upon  by  the  Parties.  When  used  as  a  verb,
“Commercializing”  means  to  engage  in  Commercialization  and  “Commercialize”  and
“Commercialized” have corresponding meanings.

2.2.3    “Commercially Reasonable Efforts”  means,  with  regard  to  the  Commercialization  of  a
RedHill Product, conducting the relevant tasks using such reasonable efforts and resources
as  would  typically  be  expended  by  a  similarly  situated  pharmaceutical  company  in
conducting  the  tasks  with  regard  to  its  own  compounds  and  similar  products  with  similar
commercial  and  scientific  potential  at  a  similar  stage  in  their  lifecycle  in  a  similar
therapeutic area.

2.2.4    “Detail” means a sales call during which a sales representative makes a presentation with

respect to a RedHill Product to an eligible prescriber of the RedHill Product.

2.2.5        “Exploit”  means  to  make,  have  made,  import,  use,  sell  or  offer  for  sale,  including  to
research,  develop,  Commercialize,  register,  hold  or  keep  (whether  for  disposal  or
otherwise),  have  used,  export,  transport,  distribute,  Promote,  market  or  have  sold  or
otherwise dispose of a product or a process, and “Exploitation” means the act of Exploiting
a product or process.

2.2.6        “Marketing”  means,  with  respect  to  a  RedHill  Product,  advertising,  public  relations,
including  market  research,  development  and  distribution  of  selling,  advertising  and
promotional  materials,  field  literature,  direct  or  indirect  advertising  or  educational
campaigns, media/journal advertising, and exhibiting at seminars and conventions.

2.2.7    “Medical Affairs Activities” means medical grants, externally sourced research, medical
education programs, activities of medical science liaisons, and medical affairs department
activities with respect to a RedHill Product.

2.2.8        “Promotion”  means  the  conduct  of  activities  ordinarily  undertaken  by  a  pharmaceutical
company’s  field  sales  representatives  aimed  at  encouraging  the  approved  use  of  a
pharmaceutical  product.  When  used  as  a  verb,  “Promote”  means  to  engage  in  any  of  the
foregoing activities.

2.2.9    “RedHill Affiliate” means (for clarity, as of the Termination Effective Date or during the
Term)  any  other  Person  that  directly,  or  indirectly  through  one  or  more  intermediaries,
controls, is controlled by or is under common

3

EXECUTION VERSION

control with RedHill. “Control” as used in this definition, and, with correlative meanings,
the terms “controlled by” and “under common control with”, means the power to direct and
control the management or policies of the applicable Person, whether through ownership of
voting securities or by contract relating to voting rights or corporate governance, resolution,
regulation or otherwise.

2.2.10    “RedHill  Product”  means  Movantik  and  any  other  product  under  development  or
developed  by  AstraZeneca  or  its  Affiliates  for  the  United  States  prior  to  the  RedHill
Acquisition  Date  or  any  product  under  development  or  developed  by  RedHill  or  any
RedHill Affiliate, which product includes the Compound as its sole active ingredient.

2.2.11  “RedHill Product Labels and Inserts” means (a) any display of written, printed or graphic
matter  upon  the  immediate  container,  outside  container,  wrapper  or  other  packaging  of  a
RedHill Product and (b) any written, printed or graphic material on or within the package
from which a RedHill Product is to be dispensed.

2.2.12    “RedHill  Product  Promotional  Materials”  means  all  written,  printed,  electronic  or
graphic  material,  other  than  RedHill  Product  Labels  and  Inserts,  provided  by  RedHill  for
use in Marketing of a RedHill Product.

2.3              No  Recruitment.  For  a  period  of  [***]  months  following  the  execution  of  this  Termination
Agreement,  neither  Party  nor  its  Affiliates  (or,  in  the  case  of  RedHill,  the  RedHill  Affiliates)  shall  actively
recruit,  solicit,  or  attempt  to  solicit  or  hire  away  any  employee  or  personnel  of  the  other  Party  who  has  been
directly  involved  with  the  conduct  of  activities  in  connection  with  this  Termination  Agreement  and/or  the  Co-
Commercialization  Agreement  without  the  prior  written  consent  of  the  other  Party;  provided, 
that
notwithstanding  the  foregoing,  each  Party  and  its  Affiliates  (or,  in  the  case  of  RedHill,  the  RedHill  Affiliates)
shall be permitted to engage in general recruitment through advertisements or recruiting through head-hunters so
long as employees and personnel of the other Party are not specifically targeted.

2.4              Settlement  of  Commercialization  Expenses.    Within  [***]  days  after  the  Termination  Effective  Date,
Daiichi Sankyo shall pay, or cause to be paid, to RedHill [***], in full satisfaction of Daiichi Sankyo’s obligations
with respect to Commercialization Costs for the second Calendar Quarter of 2020 (the “Commercialization Cost
True-Up  Payment”).    Subject  to  such  payment  of  the  Commercialization  Cost  True-Up  Payment,  RedHill  (a)
acknowledges and agrees that Daiichi Sankyo has satisfied all of its obligations with respect to Commercialization
Costs pursuant to the Co-Commercialization Agreement, and will not seek or demand payment of, or reduce or
offset any payment by RedHill on account of, any Commercialization Costs, and (b) forever releases and waives
any  and  all  claims,  whether  now  existing  or  arising  in  the  future,  against  Daiichi  Sankyo  or  its  Affiliates,
successors or assigns with respect to the payment of any past, present, or future Commercialization Costs pursuant
to the Co-Commercialization Agreement.

4

EXECUTION VERSION

3.         CONSIDERATION

3.1       Royalties. During the Term, RedHill shall pay to Daiichi Sankyo a royalty of [***] of Net Sales of
any RedHill Product in the United States. “Net Sales” means the gross invoiced amount on sales of the RedHill
Product by RedHill, RedHill Affiliates and licensees to Third Parties (including branded and authorized generic
distributors) in the United States, less the following deductions to the extent actually incurred or allowed (under
internal audited systems of RedHill or the applicable RedHill Affiliate or licensee in accordance with International
Financial Reporting Standards and the accrual method of accounting, consistently applied) with respect to such
sales:

3.1.1          normal  and  customary  trade,  quantity  or  prompt  settlement  discounts  off  of  the  invoice

amounts actually allowed;

3.1.2     amounts repaid or credited by reason of rejection, returns or recalls of goods, rebates or bona
fide price reductions to trade customers, distributors and pharmaceutical benefit managers,
group purchasing organizations and other managed care organizations based upon purchase
or  utilization  of  the  RedHill  Product,  as  determined  by  RedHill,  RedHill  Affiliates  or
RedHill’s licensees in good faith and consistent with its customary practices;

3.1.3     rebates and similar payments made with respect to sales paid for by any governmental or
regulatory  authority  such  as,  by  way  of  illustration  and  not  in  limitation  of  the  Parties’
rights hereunder, federal or state Medicaid, Medicare or similar state program in the United
States;

3.1.4     any invoiced amounts which are not collected, including bad debts, and are actually written
off  by  RedHill  or  RedHill  Affiliates  or  RedHill’s  licensees  (but  provided  that  if  any  such
amounts are subsequently collected, such collected amounts shall be included in Net Sales
in the Calendar Quarter collected);

3.1.5          sales  taxes,  use  taxes,  excise  taxes,  and  other  governmental  taxes  imposed  on  the  sale,
importation,  use  or  distribution  of  the  RedHill  Product,  to  the  extent  included  and
separately stated in the invoice, including fees paid pursuant to Section 9008 of the Patient
Protection and Affordable Care Act (where RedHill shall allocate a reasonable amount of
such fees to the RedHill Product in a manner consistent with its method of allocating such
fees  across  its  other  pharmaceutical  products,  consistently  over  time,  provided  that  the
allocation  of  such  fees  to  the  RedHill  Product  shall  not  exceed  a  pro  rata  allocation
reflecting  the  percentage  of  sales  (on  a  revenue  basis)  of  RedHill  Products  under  this
Termination Agreement relative to the aggregate sales (on a revenue basis) of products on
which the fees owed are based);

3.1.6     any other similar and customary amounts payable to patients (e.g.,

5

EXECUTION VERSION

currently, co-pay cards) directly related to the prescribing of the Product that are consistent
with  international  accounting  standards  and  the  actual  practice  of  RedHill,  RedHill
Affiliates or RedHill’s licensees at the time in calculating and reporting its actual product
net sales throughout its businesses (in the particular country, if applicable), provided that no
item shall be deducted pursuant to this Section 3.1.6 if included in any another deduction
provided for under this definition; and

3.1.7    as an allowance for transportation costs, distribution expenses (other than (i) the one time
launch  incentive  called  “Discount  on  Ship,”  and  (ii)  fees  paid  to  wholesalers  to  maintain
inventory thresholds or provide forecast information and reports (e.g. sometimes referred to
as “Allow - Distribution” or “Distribution Service Allowance”), which are to be deducted
separately  under  this  section  3.1),  special  packaging  and  related  insurance  charges,
[***]percent  ([***]%)  of  the  amount  arrived  at  after  application  of  the  deductions  under
Sections  3.1.1  through  3.1.6  above  (and  no  costs  included  in  this  calculation  may  be
deducted under Sections 3.1.1 through 3.1.6 above).

3.2       Royalty Payment and Reports. RedHill shall calculate all amounts payable by it pursuant to Section
3.1 at the end of each Calendar Quarter.  For the avoidance of doubt, payments owed by RedHill with respect to
any time periods prior to the Termination Effective Date shall be calculated and paid in accordance with Article 11
of  the  Co-Commercialization  Agreement,  even  if  such  payments  become  due  and  payable  during  the  Term.   
RedHill  shall,  within  [***]  days  following  the  end  of  each  Calendar  Quarter,  provide  to  Daiichi  Sankyo  a
statement  of  the  amount  of  the  Net  Sales  of  the  RedHill  Product  in  the  United  States  during  the  applicable
Calendar  Quarter,  including  an  itemized  summary  of  all  deductions  from  the  gross  invoiced  amount  used  in
calculating Net Sales, and a calculation of the amount of royalty payment due on such Net Sales for such Calendar
Quarter using substantially the same form attached as Schedule 1 to this Termination Agreement. RedHill shall
pay  to  Daiichi  Sankyo  the  royalty  amounts  due  with  respect  to  a  given  Calendar  Quarter  within  [***]  days  of
delivery of such statement.

3.3       Fees. In addition to any payments owed by RedHill to Daiichi Sankyo under Section 3.1 of this
Termination Agreement, (i) on or before [***] RedHill shall pay, or cause to be paid, to Daiichi Sankyo a non-
refundable, non-creditable payment of Five Million One Hundred Thousand Dollars ($5,100,000), and (ii) on or
before July 1 of each of the years 2022 and 2023, RedHill shall pay, or cause to be paid, to Daiichi Sankyo a non-
refundable,  non-creditable  payment  of  Five  Million  Dollars  ($5,000,000)  (for  a  total  of  Fifteen  Million  One
Hundred Thousand Dollars ($15,100,000)).

3.4       Payments. All payments by RedHill under this Termination Agreement shall be made by deposit of
Dollars  in  the  requisite  amount  to  such  bank  as  Daiichi  Sankyo  may  from  time  to  time  designate  by  notice  to
RedHill. RedHill shall pay all fees incurred by either Party in connection with completing such deposit, except
that any transfer fee imposed by a bank designated by Daiichi Sankyo shall be paid by Daiichi Sankyo.  The initial
such account is:

6

EXECUTION VERSION

Bank:               [***]
ABA ACH:      [***]
ABA Wire:      [***]
Account No.:   [***]

3.5       Taxes. In the event that any Applicable Law requires RedHill to deduct or withhold Taxes with
respect  to  any  payment  to  be  made  by  RedHill  pursuant  to  this  Termination  Agreement,  RedHill  will  notify
Daiichi Sankyo of such requirement prior to making the payment to Daiichi Sankyo and provide such assistance
to Daiichi Sankyo, including the provision of such documentation as may be required by a Tax authority, as may
be  reasonably  necessary  in  Daiichi  Sankyo’s  efforts  to  claim  an  exemption  from  or  reduction  of  such  Taxes.
RedHill will, in accordance with such Applicable Law, deduct or withhold Taxes from the amount due, remit such
Taxes to the appropriate Tax authority when due, and furnish Daiichi Sankyo with proof of payment of such Taxes
within thirty (30) days following the payment.  Any Taxes withheld or deducted from the amount due and remitted
to a Tax authority as required under the first sentence of this Section 3.5 shall be considered as if paid to Daiichi
Sankyo.    If  Taxes  are  paid  to  a  Tax  authority,  RedHill  shall  provide  reasonable  assistance  to  Daiichi  Sankyo  to
obtain a refund of Taxes withheld, or obtain a credit with respect to Taxes paid.  Daiichi Sankyo shall furnish to
RedHill on the Termination Effective Date a validly executed W-9 form with respect to the funds to be transferred
to Daiichi Sankyo.

3.6              Interest  on  Late  Payments.  If  any  Payment  due  to  Daiichi  Sankyo  under  this  Termination
Agreement is not paid when due (other than (i) a Payment subject to a good faith dispute by the Parties, except if
interest thereon is specifically awarded by a court in connection with the resolution of such good faith dispute, or
(ii)  a  Payment  with  respect  to  which  Daiichi  Sankyo  has  not  provided  the  payment  instructions  as  required  by
Section 3.4), then RedHill shall pay interest thereon at an annual rate of LIBOR from the due date until paid in
full or, if less, the maximum interest rate permitted by Applicable Law.

3.7              Records.  RedHill  shall  keep,  or  shall  cause  to  be  kept,  for  a  period  of  [***]  years  after  the
expiration  or  termination  hereof,  complete  and  accurate  books  and  records  pertaining  to  its  performance
hereunder, and all information reasonably necessary to calculate and verify all amounts payable hereunder.

3.8       Audit. At the request of Daiichi Sankyo, RedHill shall, and shall cause the RedHill Affiliates to,
permit  an  independent  certified  public  accountant  designated  by  Daiichi  Sankyo,  at  reasonable  times  and  upon
reasonable  notice,  to  audit  the  books  and  records  maintained  pursuant  to  Section  3.7  to  ensure  RedHill’s
compliance with its obligations hereunder and to verify all amounts payable hereunder, including the accuracy of
all reports and payments made hereunder, no more than once during any [***]period during the Term and a period
of [***] thereafter and no more than once with respect to any period so examined; provided that if any such audit
reveals that RedHill is or was not in material compliance with the terms of this Termination Agreement, Daiichi
Sankyo shall have the right to conduct such additional audits as may be reasonably required by Daiichi Sankyo to
determine whether RedHill has appropriately remedied such non-

7

EXECUTION VERSION

compliance.  The  cost  of  any  such  audit  shall  be  borne  by  Daiichi  Sankyo,  unless  with  respect  to  an  audit  of
payments made hereunder, the audit reveals a variance of more than ten percent (10%) from reported amounts, in
which  case  RedHill  shall  bear  the  cost  of  the  audit.  If  any  such  audit  concludes  that  additional  payments  were
owed  or  that  excess  payments  were  received  during  such  period,  the  owing  Party  shall  pay  the  additional
payments or the receiving Party shall reimburse such excess payments within [***] days after the date on which
such audit is completed. For clarity, this Section 3.8 is not intended and shall not be construed to apply to records
with respect to the manufacture of any RedHill Product by or on behalf of RedHill, or provide Daiichi Sankyo the
right to audit the RedHill’s compliance with its own policies.

4.          STOCK ISSUANCE

Concurrently  with  the  execution  of  this  Termination  Agreement,  RedHill’s  parent  company,  RedHill
BioPharma  Ltd.,  will  issue  to  Daiichi  Sankyo  American  Depository  Shares  representing  ordinary  shares  of
RedHill BioPharma Ltd. (“ADSs”) having a value of Two Million Dollars ($2,000,000), subject to the terms and
conditions of the Securities Purchase Agreement being executed by Daiichi Sankyo and RedHill BioPharma Ltd.
as of the Termination Effective Date.

5.          REPRESENTATIONS AND WARRANTIES

5.1       Mutual Representations and Warranties.  Each of the Parties hereby represents and warrants to the
other that it is duly authorized and empowered to execute, deliver and perform this Termination Agreement and
that such action does not conflict with or violate any provision of law, regulation, policy, contract, deed of trust or
other instrument to which it is a party or by which it is bound and that this Termination Agreement constitutes a
valid and binding obligation of it enforceable in accordance with its terms.

5.2       RedHill Representation and Warranty.  RedHill hereby represents and warrants to Daiichi Sankyo
that  AstraZeneca  assigned  to  RedHill,  and  RedHill  is  the  successor-in-interest  to,  all  rights,  title,  interest  and
obligations of AstraZeneca under the Co-Commercialization Agreement.

6.          CONFIDENTIALITY

6.1              Confidentiality Obligations. Except  to  the  extent  permitted  by  this  Termination  Agreement  and
subject to the provisions  of  Section 6.2 and 6.3,  at  all  times  during  the  Term  and  for  [***]  years  following  the
expiration or termination hereof, the Receiving Party (a) shall keep completely confidential and shall not publish
or otherwise disclose any Confidential Information furnished to it by or on behalf of the Disclosing Party, except
to those officers, directors, employees, representatives or consultants of the Receiving Party and its Affiliates (or
RedHill Affiliates, where RedHill is the Receiving Party) who have a need to know such information to perform
such  Party’s  obligations  hereunder  or  are  reasonably  necessary  for  its  internal  business  purposes  relating  to  the
RedHill Product (and who shall be advised of the Receiving Party’s obligations hereunder and who are bound by
confidentiality obligations  with  respect  to  such  Confidential  Information  no  less onerous than those set forth in
this Section 6) (collectively,

8

EXECUTION VERSION

“Recipients”) and (b) shall not use any Confidential Information of the Disclosing Party directly or indirectly for
any purpose other than performing its obligations hereunder. The Receiving Party shall be jointly and severally
liable  for  any  breach  by  any  of  its  Recipients  of  the  restrictions  set  forth  in  this  Termination  Agreement.  For
clarity, “Confidential Information”  means  any  information  provided  by  one  Party  (the  “Disclosing Party”)  to
the  other  Party  (the  “Receiving  Party”),  whether  oral  or  in  writing  or  in  any  other  form,  on  or  after  the
Termination  Effective  Date  relating  to  (i)  the  terms  of  this  Termination  Agreement,  (ii)  any  RedHill  Product
(including  the  Regulatory  Documentation  and  regulatory  approvals  and  any  information  or  data  contained
therein), (iii) any Exploitation of the RedHill Product, or (iv) the scientific, regulatory or business affairs or other
activities  or  Information  of  either  Party.  In  the  event  that  RedHill  discloses  any  Confidential  Information  with
respect  to  which  it  has  an  obligation  of  confidentiality  to  a  Third  Party  (as  defined  below)  and  notifies  Daiichi
Sankyo of any additional obligations of confidentiality that may apply to such information, then Daiichi Sankyo
shall  comply  with  such  additional  obligations  on  and  after  the  date  on  which  Daiichi  Sankyo  is  made  aware  of
such additional obligations, to the extent reasonably practicable at the time Daiichi Sankyo is made aware of such
additional obligations.

6.2              Exceptions  to  Confidentiality.  The  Receiving  Party’s  obligations  set  forth  in  this  Termination

Agreement shall not extend to any Confidential Information of the Disclosing Party:

6.2.1     that is or hereafter becomes part of the public domain by public use, publication, general
knowledge  or  the  like  through  no  wrongful  act,  fault  or  negligence  on  the  part  of  a
Receiving Party or its Recipients;

6.2.2     that is received from any Person other than RedHill, RedHill Affiliates, Daiichi Sankyo and
Daiichi Sankyo’s Affiliates (a “Third Party”) without restriction and without breach of any
obligation of confidentiality between such Person and the Disclosing Party;

6.2.3          that  the  Receiving  Party  can  demonstrate  by  competent  evidence  was  already  in  its
possession  without  any  limitation  on  use  or  disclosure  prior  to  its  receipt  from  the
Disclosing Party;

6.2.4     that is generally made available to Third Parties by the Disclosing Party without restriction

on disclosure; or

6.2.5        that  the  Receiving  Party  can  demonstrate  by  competent  evidence  was  independently
developed  by  the  Receiving  Party  without  the  aid,  use  or  application  of  any  Confidential
Information of the Disclosing Party.

6.3              Authorized  Disclosure.  The  Receiving  Party  and  its  Recipients  may  disclose  Confidential

Information to the extent that such disclosure is:

6.3.1    made by the Receiving Party to AstraZeneca pursuant to written confidentiality obligations
consistent  with  those  set  forth  herein;  provided  that  such  disclosure  is  necessary  in
connection with the Receiving Party

9

EXECUTION VERSION

carrying out its obligations to AstraZeneca with respect to, or enforcing the obligations of
AstraZeneca under, the Co-Commercialization Agreement;

6.3.2    made in response to a valid subpoena or order of a court of competent jurisdiction or other
Agency  of  a  country  or  any  political  subdivision  thereof  of  competent  jurisdiction;
provided,  however,  that,  if  legally  permissible,  the  Receiving  Party  shall  first  have  given
notice  to  the  Disclosing  Party  and  given  the  Disclosing  Party,  at  its  own  expense,  a
reasonable opportunity to quash such order or to obtain a protective order requiring that the
Confidential  Information  or  documents  that  are  the  subject  of  such  order  be  held  in
confidence  by  such  court  or  Agency  or,  if  disclosed,  be  used  only  for  the  purposes  for
which the order was issued; and provided, further that if a disclosure order is not quashed or
a  protective  order  is  not  obtained,  the  Confidential  Information  disclosed  in  response  to
such court or governmental order shall be limited to that information that is legally required
to be disclosed in such response to such court or governmental order; or

6.3.3    otherwise required by Applicable Law or the requirements of a national securities exchange
or another similar regulatory body, with the Receiving Party providing prior written notice
thereof  to  the  Disclosing  Party  and  a  reasonable  opportunity  for  the  Disclosing  Party  to
review and comment on such required disclosure and propose that portions be subject to a
request for confidential treatment thereof or a protective order therefor prior to making such
disclosure and the Receiving Party using reasonable efforts to secure confidential treatment
or any other applicable protection for the portions of the Confidential Information that the
Disclosing Party requests be redacted.

6.4       Notification. The Receiving Party shall notify the Disclosing Party promptly, and cooperate with
the Disclosing Party as the Disclosing Party may reasonably request, upon the Receiving Party’s discovery of any
loss or compromise of the Disclosing Party’s Confidential Information.

6.5       Return or Destruction  of  Confidential  Information.  Upon  the  effective  date  of  the  expiration  or
termination  of  this  Termination  Agreement  for  any  reason,  either  Party  may  request  in  writing  and  the  non-
requesting Party shall either, with respect to Confidential Information to which such non-requesting Party does not
retain rights under the surviving provisions of this Termination Agreement: (i) promptly destroy all copies of such
Confidential Information in the possession or control of the non-requesting Party and confirm such destruction in
writing to the requesting Party; or (ii) promptly deliver to the requesting Party, at the non-requesting Party’s sole
cost and expense, all copies of such Confidential Information in the possession or control of the non-requesting
Party. Notwithstanding the foregoing, the non-requesting Party shall be permitted to retain (x) such Confidential
Information to the extent necessary or useful for purposes of performing any continuing obligations or exercising
any ongoing rights hereunder and, in any

10

EXECUTION VERSION

event, a single copy of such Confidential Information for archival purposes and (y) any computer records or files
containing such Confidential Information that have been created solely by such non-requesting Party’s automatic
archiving  and  back-up  procedures,  to  the  extent  created  and  retained  in  a  manner  consistent  with  such  non-
requesting  Party’s  standard  archiving  and  back-up  procedures,  but  not  for  any  other  uses  or  purposes.  All
Confidential Information (except with respect to Confidential Information permitted to be disclosed pursuant to
Section 6.3 and 6.4)  shall  continue  to  be  subject  to  the  terms  of  this  Termination  Agreement  for  the  period  set
forth in Section 6.1.

6.6       Press Release; Use of Name and Disclosure of Terms. The Parties agree that RedHill will  issue a
mutually  agreed  upon  press  release  promptly  after  the  Termination  Effective  Date  substantially  in  the  form
attached hereto as Schedule 2. In all other cases, subject to this Section 6.6, each Party agrees not to, and agrees to
cause  its  Affiliates  (and,  in  the  case  of  RedHill,  the  RedHill  Affiliates)  not  to,  issue  any  press  release  or  other
public  statement  disclosing  any  information  relating  to  this  Termination  Agreement,  the  activities  hereunder,  or
the transactions contemplated hereby, unless such press release or other public statement is approved by the other
Party  in  writing.  The  restrictions  imposed  by  this  Section  6.6  shall  not  prohibit  either  Party  from  making  any
disclosure  identifying  the  other  Party  that  is  required  by  Applicable  Law  or  the  requirements  of  a  national
securities  exchange  or  another  similar  regulatory  body,  provided  that  any  such  disclosure  shall  be  governed  by
Section 6.3, and provided further that (a) the Corporate Communications department of Daiichi Sankyo shall be
notified in writing in advance of any press release or disclosure made hereunder by RedHill and (b) RedHill shall
be notified in writing in advance of any press release or disclosure made hereunder by Daiichi Sankyo.  Further,
the  restrictions  imposed  on  each  Party  under  this  Section  6.6  are  not  intended,  and  shall  not  be  construed,  to
prohibit  a  Party  from  (x)  identifying  the  other  Party  in  its  internal  business  communications,  provided  that  any
Confidential  Information  in  such  communications  remains  subject  to  this  Section  6  or  (y)  disclosing  (i)
information for which consent has previously been obtained and (ii) information of a similar nature to that which
has  been  previously  disclosed  publicly  with  respect  to  this  Termination  Agreement,  each  of  which  ((i)  and  (ii))
shall not require advance approval, but copies of which shall be provided to the other Party as soon as practicable
after the release or communication thereof.

7.         TERM

7.1       The term of this Termination Agreement shall commence on the Termination Effective Date and
shall continue until the end of the first Calendar Year during which the annual Net Sales of the RedHill Product in
the Territory fall below[***]  (the “Term”).

8.         ACCRUED RIGHTS; SURVIVING OBLIGATIONS

8.1       Accrued Rights. Termination or expiration of this Termination Agreement for any reason shall be
without  prejudice  to  any  rights  that  shall  have  accrued  to  the  benefit  of  a  Party  prior  to  such  termination  or
expiration.

8.2       Surviving Obligations. Sections 3.1 (for Net Sales during the Term), 3.2 (for final accounting), 3.3,

3.4, 3.5, 3.6, 3.7, 3.8, 6, 9, 10, and this Section 8 shall survive expiration or

11

EXECUTION VERSION

termination of this Termination Agreement for any reason.

9.          INDEMNITY

9.1              Indemnification.  In  addition  to  any  other  remedy  available  to  Daiichi  Sankyo,  RedHill  shall
indemnify, defend and hold harmless Daiichi Sankyo, its Affiliates and its and their respective directors, officers,
employees  and  agents  (the  “Daiichi  Sankyo  Indemnitees”)  from  and  against  any  and  all  liabilities,  claims,
demands,  causes  of  action,  damages,  judgments,  penalties,  costs  and  expenses  (including  reasonable  attorneys’
fees and expenses) (collectively, “Losses”) incurred by any of them in connection with, arising from or occurring
as a result of (a) any and all suits, investigations, claims or demands of Third Parties (collectively, “Third Party
Claims”)  in  connection  with,  arising  from  or  occurring  as  a  result  of  (i)  the  negligence,  fraud  or  willful
misconduct  by  RedHill  in  connection  with  this  Termination  Agreement  or  the  breach  by  RedHill  of  any  of  its
obligations  under  this  Termination  Agreement,  (ii)  the  Exploitation  of  any  RedHill  Product  or  any  activities
carried out in connection with such Exploitation in each case following the Termination Effective Date, including,
without  limitation,  (w)  any  claim  or  assertion  relating  to  Marketing  activities  conducted  by  or  on  behalf  of
RedHill, or (x) any claim or assertion that a RedHill Product or the Exploitation thereof infringes any intellectual
property  right  of  a  third  party,  (y)  any  claim  or  assertion  relating  to  any  In-License  Agreement,  or  (z)  death,
personal injury, or other property damage arising out of or resulting from the manufacture or labeling (including
failure to warn claims) of any RedHill Product; or (b) the enforcement by Daiichi Sankyo of its rights under this
Section 9.1.

9.2       Indemnification Procedures.

9.2.1     Notice of Claim. All indemnification claims in respect of Daiichi Sankyo, its Affiliates or
their respective directors, officers, employees and agents (each, an “Indemnitee”) shall be
made  solely  by  Daiichi  Sankyo.  Daiichi  Sankyo  shall  give  RedHill  prompt  written  notice
(an “Indemnification Claim Notice”) of any Losses or discovery of fact upon which such
Indemnitee intends to base a request for indemnification under Section 9.1, but in the case
of Section 9.1, in no event shall RedHill be liable for any Losses that result from any delay
in providing such notice. Each Indemnification Claim Notice must contain a description of
the claim and the nature and amount of such Loss (to the extent that the nature and amount
of  such  Loss  is  known  at  such  time).  Daiichi  Sankyo  shall  furnish  promptly  to  RedHill
copies  of  all  papers  and  official  documents  received  in  respect  of  any  Losses  and  Third
Party Claims.

9.2.2          Control  of  Defense.  At  its  option,  RedHill  may  assume  the  defense  of  any  Third  Party
Claim  (each  an  “Indemnification  Claim”)  by  giving  written  notice  to  Daiichi  Sankyo
within  [***]  days  after  RedHill’s  receipt  of  an  Indemnification  Claim  Notice.  The
assumption of the defense of an Indemnification Claim by RedHill shall not be construed as
an  acknowledgment  that  RedHill  is  liable  to  indemnify  the  Indemnitee  in  respect  of  the
Indemnification Claim, nor shall it constitute a waiver by

12

EXECUTION VERSION

RedHill of any defenses it may assert against Daiichi Sankyo’s claim for indemnification.
Upon  assuming  the  defense  of  an  Indemnification  Claim,  RedHill  may  appoint  as  lead
counsel in the defense of the Indemnification Claim any legal counsel selected by RedHill.
In  the  event  RedHill  assumes  the  defense  of  an  Indemnification  Claim,  Daiichi  Sankyo
shall  immediately  deliver  to  RedHill  all  original  notices  and  documents  (including  court
papers) received by Daiichi Sankyo in connection with the Indemnification Claim. Should
RedHill  assume  the  defense  of  an  Indemnification  Claim,  except  as  provided  in  Section
9.2.3,  RedHill  shall  not  be  liable  to  Daiichi  Sankyo  for  any  legal  expenses  subsequently
incurred  by  Daiichi  Sankyo  in  connection  with  the  analysis,  defense  or  settlement  of  the
Indemnification Claim unless specifically requested in writing by RedHill. In the event that
it  is  ultimately  determined  that  RedHill  is  not  obligated  to  indemnify,  defend  or  hold
harmless the Indemnitee from and against the Indemnification Claim, Daiichi Sankyo shall
reimburse RedHill for any and all costs and expenses (including attorneys’ fees and costs of
suit) and any Losses incurred by RedHill in its defense of the Indemnification Claim.

9.2.3     Right to Participate in Defense. Any Indemnitee and Daiichi Sankyo shall be entitled to
participate  in,  but  not  control,  the  defense  of  such  Indemnification  Claim  and  to  employ
counsel of its choice for such purpose; provided, however, that such employment shall be at
the  Indemnitee’s  or  Daiichi  Sankyo’s  sole  cost  and  expense  unless  (i)  the  employment
thereof  has  been  specifically  authorized  by  RedHill  in  writing,  (ii)  RedHill  has  failed  to
assume the defense and employ counsel in accordance with Section 9.2.2  (in  which  case,
Daiichi Sankyo shall control the defense) or (iii) the interests of the Indemnitee and RedHill
with  respect  to  such  Indemnification  Claim  are  sufficiently  adverse  to  prohibit  the
representation by the same counsel of both Parties under Applicable Law, ethical rules or
equitable principles.

9.2.4     Settlement.  With respect to any Losses relating solely to the payment of money damages in
connection  with  an  Indemnification  Claim  and  that  shall  not  result  in  the  Indemnitee’s  or
Daiichi  Sankyo’s  becoming  subject  to  injunctive  or  other  relief  and  as  to  which  RedHill
shall have acknowledged in writing the obligation to indemnify the Indemnitee hereunder,
RedHill  shall  have  the  sole  right  to  consent  to  the  entry  of  any  judgment,  enter  into  any
settlement  or  otherwise  dispose  of  such  Loss,  on  such  terms  as  RedHill,  in  its  sole
discretion,  shall  deem  appropriate.  With  respect  to  all  other  Losses  in  connection  with
Indemnification  Claims,  where  RedHill  has  assumed  the  defense  of  the  Indemnification
Claim in accordance with Section 9.2.2, RedHill shall have authority to consent to the entry
of  any  judgment,  enter  into  any  settlement  or  otherwise  dispose  of  such  Loss.  If  RedHill
does not assume and conduct the defense of an Indemnification Claim as provided above,
Daiichi Sankyo may defend against such

13

EXECUTION VERSION

Indemnification Claim.  Notwithstanding anything contained herein to the contrary, in cases
where RedHill has acknowledged in writing its obligation to indemnify Daiichi Sankyo for
the  applicable  Losses  pursuant  to  this  Section  9.2.4  but  does  not  assume  and  conduct  the
defense  of  the  applicable  Indemnification  Claim,  Daiichi  Sankyo  shall  not  settle  or
compromise  such  Claim  without  the  prior  written  consent  of  RedHill,  which  may  not  be
unreasonably, withheld, delayed or conditioned.

9.2.5          Cooperation.  Regardless  of  whether  RedHill  chooses  to  defend  or  prosecute  any
Indemnification Claim, Daiichi Sankyo shall, and shall cause each Indemnitee to, cooperate
in  the  defense  or  prosecution  thereof  and  shall  furnish  such  records,  information  and
testimony,  provide  such  witnesses  and  attend  such  conferences,  discovery  proceedings,
hearings, trials and appeals as may be reasonably requested in connection therewith. Such
cooperation shall include access during normal business hours afforded to RedHill to and
reasonable retention by the Indemnitee and Daiichi Sankyo of, records and information that
are  reasonably  relevant  to  such  Indemnification  Claim  and  making  Daiichi  Sankyo  and
other employees and agents available on a mutually convenient basis to provide additional
information  and  explanation  of  any  material  provided  hereunder  and  RedHill  shall
reimburse  Daiichi  Sankyo  for  all  its  reasonable  and  verifiable  out-of-pocket  expenses
incurred in connection therewith.

9.2.6          Expenses.  Except  as  provided  above,  the  costs  and  expenses,  including  fees  and
disbursements of counsel, incurred by Daiichi Sankyo in connection with any claim shall be
reimbursed on a Calendar Quarter basis by RedHill, without prejudice to RedHill’s right to
contest Daiichi Sankyo’s right to indemnification and subject to refund in the event RedHill
is ultimately held not to be obligated to indemnify the Indemnitee.

9.3         Insurance. RedHill shall at all times maintain a product liability insurance policy or self-insurance
with  a  [***]  limit  each  occurrence  and  in  the  aggregate  for  the  period  of  insurance.  RedHill  shall  furnish  to
Daiichi Sankyo upon execution of this Termination Agreement a Certificate of Insurance or other reasonable proof
of  coverage  (which  may  be  a  certificate  or  other  evidence  issued  RedHill  under  a  program  of  self-insurance)
evidencing:  (i)  the  requisite  coverage  required  under  this  Section  9.3  during  the  Term;  (ii)  the  effective  and
expiration dates of the insurance policies required hereunder; and (iii) the limits of liability per occurrence and in
the aggregate. RedHill shall provide Daiichi Sankyo (a) current Certificates of Insurance evidencing renewal of
insurance  throughout  the  Term  and  (b)  [***]  advance  written  notice  prior  to  the  cancellation  or  non-renewal
during the Term of any insurance policy required hereunder. To the extent that RedHill elects to self-insure under
governing  state  statutes  (if  applicable)  for  any  of  the  insurance  coverages  required  under  this  Termination
Agreement, upon request, RedHill shall provide Daiichi Sankyo, throughout the Term, with proof of continuing
financial  responsibility  equal  to  or  greater  than  the  minimum  limits  of  insurance  required  hereunder.  The
insurance policies shall be under an occurrence form, or on a claims-made form, however, if a claims-made

14

form  is  used,  then  RedHill  shall  continue  to  maintain  such  insurance  after  the  expiration  or  termination  of  this
Termination Agreement for a period of [***] years.

EXECUTION VERSION

10.       MISCELLANEOUS

10.1     Governing Law.

10.1.1    In  the  event  of  any  dispute  arising  out  of  this  Termination  Agreement  or  the  activities
contemplated herein, the Parties, prior to instituting any lawsuit, shall work collaboratively
and in good faith to resolve such dispute. Specifically, prior to instituting any lawsuit, any
dispute shall be referred, in the case of RedHill, to the Chief Executive Officer of RedHill
(or such other equivalent person as RedHill may designate upon written notice to Daiichi
Sankyo)  and,  in  the  case  of  Daiichi  Sankyo,  to  the  President  of  Daiichi  Sankyo  (or  such
other equivalent person as Daiichi Sankyo may designate upon written notice to RedHill)
(the  “Senior  Executives”).  If  the  Senior  Executives  are  unable  to  resolve  such  dispute
within [***] days following their initial discussion of the dispute, either Party shall be free
to institute litigation in accordance with Section 10.1.3 and seek such remedies as may be
available.  Notwithstanding  anything  in  this  Termination  Agreement  to  the  contrary,  each
Party  shall  be  entitled  to  (i)  institute  litigation  in  accordance  with  Section  10.1.3  below
immediately  if  litigation  is  necessary  to  prevent  irreparable  harm  to  that  Party  and  (ii)
exercise its rights under Section 10.8.

10.1.2  The interpretation and construction of this Termination Agreement shall be governed by the
laws of the State of New York, excluding any conflicts or choice of law rule or principle
that might otherwise refer construction or interpretation of this Termination Agreement to
the substantive law of another jurisdiction.

10.1.3  The Parties hereby irrevocably and unconditionally consent to the exclusive jurisdiction of
the courts of the State of New York and the United States District Court for the Southern
District  of  New  York  for  any  action,  suit  or  proceeding  (other  than  appeals  therefrom)
concerning  this  Termination  Agreement  and  agree  not  to  commence  any  action,  suit  or
proceeding (other than appeals therefrom) related thereto except in such courts. For clarity,
claims  for  damages  or  relief  shall  be  brought  under  this  Section  10.1.3.  The  Parties
irrevocably and unconditionally waive their right to a jury trial.

10.1.4    Each  Party  further  agrees  that  service  of  any  process,  summons,  notice  or  document  by
registered mail to its address set forth in Section 10.4 shall be effective service of process
for any action, suit or proceeding brought against it under this Termination Agreement in
any such court.

10.2     Force Majeure. No liability shall result from delay in performance or non-

15

EXECUTION VERSION

performance,  in  whole  or  in  part,  by  either  of  the  Parties  to  the  extent  that  such  delay  or  non-performance  is
caused by an event of Force Majeure. “Force Majeure” means an event that is beyond a non-performing Party’s
reasonable control, including an act of God, act of the other Party, strike, lock-out or other industrial/labor dispute,
war, acts of war (whether war be declared or not) riot, civil commotion, terrorist act, malicious damage, epidemic,
quarantine, fire, flood, storm, or natural disaster. The non-performing Party shall promptly after the occurrence of
the Force Majeure event give written notice to the other Party stating the nature of the Force Majeure event, its
anticipated duration and any action being taken to avoid or minimize its effect. Any suspension of performance
shall be of no greater scope and of no longer duration than is reasonably required and the non-performing Party
shall use commercially reasonable efforts to remedy its inability to perform; provided, however, if the suspension
of performance continues for sixty (60) days after the date of the occurrence and such failure to perform would
constitute  a  material  breach  of  this  Termination  Agreement  in  the  absence  of  such  event  of  Force  Majeure,  the
Parties shall meet and discuss in good faith an appropriate course of action.

10.3     Waiver and Non-Exclusion of Remedies. A Party’s failure to enforce, at any time or for any period
of  time,  any  provision  of  this  Termination  Agreement  or  to  exercise  any  right  or  remedy,  does  not  constitute  a
waiver of such provision, right or remedy or prevent such Party thereafter from enforcing any or all provisions of
this Termination Agreement and exercising any or all other rights and remedies. To be effective, any waiver must
be  in  writing.  The  rights  and  remedies  provided  herein  are  cumulative  and  do  not  exclude  any  other  right  or
remedy provided by Applicable Law or otherwise available except as expressly set forth herein.

10.4     Notices. Unless otherwise expressly provided for herein, all Notices shall be in writing, shall refer
specifically  to  this  Termination  Agreement  and  shall  be  hand  delivered  or  sent  by  internationally  recognized
overnight  delivery  service  that  maintains  records  of  delivery,  costs  prepaid,  or  by  facsimile  (with  transmission
confirmed), to the respective addresses specified below (or to such other address as may be specified by Notice to
the other Party):

If to RedHill, to:

With a copy to:

RedHill BioPharma, Inc.
8045 Arco Corporate Drive, Suite 200
Raleigh, NC  27617
Tel: [***]
Fax: [***]
Attention: [***]

RedHill BioPharma Ltd.
21 Ha’arba’a St., Tel-Aviv 6473921, Israel
Tel: [***]
Fax: [***]
Attention: [***]

16

If to Daiichi Sankyo, to:

With a copy to:

EXECUTION VERSION

Daiichi Sankyo, Inc.
211 Mount Airy Road
Basking Ridge, New Jersey 07920
Attention:  [***]
Facsimile No.: [***]

Daiichi Sankyo, Inc.
211 Mount Airy Road
Basking Ridge, New Jersey 07920
Attention: [***]
Facsimile No.: [***]

Any Notice delivered by facsimile shall be confirmed by a hard copy delivered as soon as practicable thereafter.
The  effective  date  of  any  Notice  shall  be:  (a)  the  date  of  the  addressee’s  receipt,  if  delivered  by  hand  or
internationally recognized overnight delivery service that maintains records of delivery; or (b) the date of receipt
if received by 5:00 p.m. local time on a Business Day or, if not, the first (1st) Business Day after receipt, if sent by
facsimile.  It  is  understood  and  agreed  that  this  Section  10.4  is  not  intended  to  govern  the  day-to-day  business
communications necessary between the Parties in performing their duties, in due course, under the terms of this
Termination Agreement.

10.5          Entire  Agreement.  This  Termination  Agreement,  together  with  any  schedules  and  other
attachments hereto and those provisions of the Co-Commercialization Agreement survive pursuant to Section 1.2
hereof,  constitutes  the  entire  agreement  between  the  Parties  with  respect  to  the  subject  matter  hereof  and
supersedes  all  prior  or  contemporaneous  understandings  or  agreements,  whether  written  or  oral,  with  respect  to
the  subject  matter  hereof.  Each  Party  confirms  that  it  is  not  relying  on  any  representations,  warranties  or
covenants  of  the  other  Party  except  as  specifically  set  forth  herein.    No  amendment,  modification,  release  or
discharge of this Termination Agreement shall be binding upon the Parties unless in writing and duly executed by
authorized representatives of both Parties.

10.6     Successors and Assigns. This Termination Agreement may not be assigned or otherwise transferred
by  RedHill  without  the  written  consent  of  Daiichi  Sankyo;  provided,  however,  that  RedHill  may,  without  such
consent,  assign  this  Termination  Agreement,  in  whole  or  in  part,  (a)  to  any  of  its  Affiliates,  and  (b)  to  a  Third
Party  successor  or  purchaser  of  all  or  substantially  all  of  its  business  or  assets  to  which  this  Termination
Agreement relates, whether in a merger, sale of stock, sale of assets or other similar transaction; provided that, the
Third Party successor or purchaser provides written notice to Daiichi Sankyo that such Third Party agrees to be
bound by the terms of this Termination Agreement.  Any purported assignment in violation of this Section 10.6
will be void.  Any permitted assignee shall assume all applicable obligations of its assignor under this Termination
Agreement. With respect to an assignment to an Affiliate (or a RedHill Affiliate, where RedHill is the assigning
Party), such assigning Party shall remain responsible for the performance by such Affiliate (or RedHill Affiliate,
where  RedHill  is  the  assigning  Party)  of  the  rights  and  obligations  hereunder.    Daiichi  Sankyo  may  assign  this
Termination Agreement freely without the consent of RedHill.

17

EXECUTION VERSION

10.7     Severability. To the fullest extent permitted by Applicable Law, the Parties waive any provision of
law  that  would  render  any  provision  in  this  Termination  Agreement  invalid,  illegal  or  unenforceable  in  any
respect.  If  any  provision  of  this  Termination  Agreement  is  held  to  be  invalid,  illegal  or  unenforceable,  in  any
respect,  then  such  provision  will  be  given  no  effect  by  the  Parties  and  shall  not  form  part  of  this  Termination
Agreement. To the fullest extent permitted by Applicable Law and if the rights or obligations of either Party will
not be materially and adversely affected, all other provisions of this Termination Agreement shall remain in full
force and effect and the Parties shall use their best efforts to negotiate a provision in replacement of the provision
held invalid, illegal or unenforceable that is consistent with Applicable Law and achieves, as nearly as possible,
the original intention of the Parties.

10.8          Remedies.  Each  Party  acknowledges  that  the  failure  by  a  Party  to  comply  with  any  of  the
provisions of Section 6 will result in irreparable injury and continuing damage to the other Party for which there
will be no adequate remedy at law and that, in the event of a failure of a Party so to comply, the other Party shall
be entitled to such preliminary and permanent injunctive relief as may be necessary to ensure compliance with all
the provisions of Section 6 without having to prove actual damages or to post a bond. Such other Party shall also
be entitled to an equitable accounting of all earnings, profits and other benefits arising from any such violation.

10.9          Relationship  of  the  Parties.  It  is  expressly  agreed  that  RedHill,  on  the  one  hand,  and  Daiichi
Sankyo, on the other hand, shall be independent contractors and nothing contained in this Termination Agreement
shall be construed as creating a partnership, joint venture or agency relationship between the Parties. The Parties
agree that the rights and obligations under this Termination Agreement are not intended to constitute a partnership
or similar arrangement that will require separate reporting for Tax purposes consistent with the intent reflected in
the foregoing sentence and agree that they shall not file any reports, documents or other item relating to Taxes or
state  or  acknowledge  to  any  Tax  authority  that  such  relationship  is  a  partnership  or  similar  arrangement  unless
required by Applicable Law.

10.10   Counterparts; Facsimile Execution. This Termination Agreement may be executed in any number
of  counterparts,  each  of  which  shall  be  deemed  an  original  and  all  of  which  taken  together  shall  be  deemed  to
constitute one and the same instrument. An executed signature page of this Termination Agreement delivered by
facsimile transmission, by electronic mail in “portable document format” (“.pdf”), or using generally recognized
e-signature  technology  (e.g.,  DocuSign  or  Adobe  Sign)  shall  be  as  effective  as  an  original  executed  signature
page.

 [The rest of this page intentionally left blank.]

18

IN  WITNESS  WHEREOF,  the  parties  hereto  have  duly  executed  this  Termination  Agreement  as  of  the

Termination Effective Date.

RedHill Biopharma, Inc.

    Daiichi Sankyo, Inc.

EXECUTION VERSION

By:  

/s/ [***]

Name: [***]

Title:

[***]

Date:

By:  

/s/ [***]

Name:   [***]

Title:

[***]

Date:  

19

RedHill Product (including MOVANTIK® US)
Gross to Net Sales
M USD

Gross Sales

Managed Markets Discounts
Returns, Recalls, Rebates, Price Reductions
Governmental Rebates
Write-offs
Taxes
Other Amounts Payable to Patients
Discount on Ship

Net Sales - Reported

Royalty Payment

Royalty to Daiichi Sankyo:

EXECUTION VERSION

Schedule 1
Royalty Report

     Q1      Q2      Q3      Q4      YTD
2020

2020

2020

2020

2020

$

$
$
$
$
$
$
$

$

$

—

—
—
—
—
—
—
—

—

—

[***]%  

Schedule 2
Press Release

Press Release

RedHill Biopharma Announces New Agreement with Daiichi Sankyo
for Movantik®

20

EXECUTION VERSION

RedHill acquired Movantik® for opioid induced constipation from AstraZeneca in April 2020; Movantik®
generated $96 million in 2019
--
RedHill and Daiichi Sankyo replaced their co-commercialization agreement for Movantik® with a new royalty-
bearing agreement, under which RedHill will maintain sole and exclusive responsibility for the commercialization
of Movantik® in the U.S.
--
The companies also entered a subscription agreement under which Daiichi Sankyo received equity of RedHill as a
partial consideration in relation to Movantik®
--

TEL-AVIV, Israel and RALEIGH, NC, July __ 2020, RedHill Biopharma Ltd. (Nasdaq: RDHL) (“RedHill” or
the “Company”), a specialty biopharmaceutical company, today announced that it has replaced its existing 2015
co-commercialization  agreement  with  Daiichi  Sankyo,  Inc.  (“Daiichi  Sankyo”)  for  Movantik®  (naloxegol)1,
which was assigned to RedHill under its April 2020 acquisition agreement with AstraZeneca, with a new royalty-
bearing agreement.

“The closing of this new agreement with Daiichi Sankyo will allow us to have full control over brand strategy and
commercialization  activities  for  Movantik®  in  the  U.S.  while  also  increasing  our  margins.  We  thank  our
colleagues at Daiichi Sankyo for their trust and look forward to continuing this fruitful partnership”, said Rick
Scruggs, RedHill’s Chief Commercial Officer, Head of U.S. Operations.

Under  the  terms  of  the  new  agreement,  RedHill  will  bear  all  responsibilities  and  costs  for  commercializing
Movantik®  in  the  U.S.  During  the  term  of  this  new  agreement,  RedHill  will  pay  Daiichi  Sankyo  a  mid-teen
royalty rate on net sales of Movantik® in the U.S., in addition to three lump sum payments each year starting in
2021 and ending in 2023.

In  addition,  the  companies  also  entered  a  subscription  agreement  under  which  Daiichi  Sankyo  received  [x]  in
American Depositary Shares of RedHill as a partial consideration in relation to Movantik®.

RedHill acquired the global rights, excluding Europe, Canada and Israel, to Movantik® for the treatment of opioid
induced  constipation  from  AstraZeneca  in  April  2020  and  immediately  initiated  promotion  in  the  U.S.  with  its
expanded sales force.

About Movantik®
Movantik® is a proprietary once-daily oral PAMORA approved by the U.S. Food and Drug Administration for the
treatment of OIC in adult patients with chronic non-cancer pain, including patients with chronic pain related to
prior cancer or its treatment who do not require frequent (e.g. weekly) opioid dosage escalation. Movantik® is the
first oral PAMORA approved in the U.S. for

1         Full prescribing information for Movantik® (naloxegol) is available at: www.Movantik.com.

21

EXECUTION VERSION

the treatment of OIC and is recommended by the American Gastroenterological Association (AGA) guidelines2
and  the  National  Comprehensive  Cancer  Network  (NCCN)  guidelines.  Movantik®  is  part  of  the  exclusive
worldwide license agreement announced in 2009 between AstraZeneca and Nektar Therapeutics. It was developed
using  Nektar’s  oral  small-molecule  polymer  conjugate  technology.  Movantik®  was  first  approved  in  2014  and
launched  in  the  U.S.  by  AstraZeneca  and  Daiichi  Sankyo  in  2015.  Further  information  about  Movantik®  is
available at: www.Movantik.com.

About Opioid-Induced Constipation (OIC)
OIC is a condition caused by prescription opioid pain medicines. Opioids play an important role in chronic pain
relief and work by binding to mu-receptors in the central nervous system, but they can also bind to mu-receptors
in the bowel, which can result in patients suffering from OIC. OIC is the most prevalent and disabling adverse
effect  associated  with  opioid  therapy,  estimated  to  affect  between  40-80%  of  the  millions  of  patients  taking
chronic opioid therapy each year4.

About RedHill Biopharma       
RedHill  Biopharma  Ltd.  (Nasdaq:  RDHL)  is  a  specialty  biopharmaceutical  company  primarily  focused  on
gastrointestinal diseases. RedHill promotes the gastrointestinal drugs Movantik® for opioid-induced constipation
in adults3, Talicia® for the treatment of Helicobacter pylori (H. pylori) infection in adults4 and Aemcolo® for the
treatment  of  travelers’  diarrhea  in  adults5.  RedHill’s  key  clinical  late-stage  development  programs  include:  (i)
RHB-204, with a planned pivotal Phase 3 study for pulmonary nontuberculous mycobacteria (NTM) infections;
(ii) Opaganib (Yeliva®), a first-in-class SK2 selective inhibitor, targeting multiple indications, with a Phase 2/3
program for COVID-19 and ongoing Phase 2 studies for prostate cancer and cholangiocarcinoma; (iii) RHB-104,
with  positive  results  from  a  first  Phase  3  study  for  Crohn's  disease;  (iv)  RHB-102  (Bekinda®),  with  positive
results from a Phase 3 study for acute gastroenteritis and gastritis and positive results from a Phase 2 study for
IBS-D; (v) RHB-106, an encapsulated bowel preparation, and (vi) RHB-107, a Phase 2-stage first-in-class, serine
protease  inhibitor,  targeting  cancer  and  inflammatory  gastrointestinal  diseases.  More  information  about  the
Company is available at www.redhillbio.com.

IMPORTANT SAFETY INFORMATION ABOUT MOVANTIK

·   MOVANTIK may cause serious side effects, including:

-          Opioid  withdrawal.  You  may  have  symptoms  of  opioid  withdrawal  during  treatment  with  MOVANTIK,
including sweating, chills, diarrhea, stomach pain, anxiety, irritability, and

2         Crockett, Seth D., et al. American Gastroenterological Association Institute guideline on the medical management of opioid-

induced constipation, Gastroenterology 156.1 (2019): 218-226.

3         Full prescribing information for Movantik® (naloxegol) is available at: www.Movantik.com.
4         Full prescribing information for Talicia® (omeprazole magnesium, amoxicillin and rifabutin) is available at: www.Talicia.com.
5         Full prescribing information for Aemcolo® (rifamycin) is available at: www.Aemcolo.com.

22

EXECUTION VERSION

yawning. Patients taking methadone to treat their pain may be more likely to experience stomach pain and

diarrhea. Tell your doctor if you have any of these symptoms

-     Severe Stomach Pain and/or Diarrhea. This can happen within a few days of starting MOVANTIK and can
lead to hospitalization. If either of these side effects occurs, stop taking MOVANTIK and call your doctor
immediately

-     Tear in your stomach or intestinal wall (perforation). Stomach pain that is severe can be a sign of a serious
medical condition. If you get stomach pain that gets worse or does not go away, stop taking MOVANTIK and
get emergency medical help right away

·   Do not take MOVANTIK if you:

-     Have a bowel blockage (intestinal obstruction) or have a history of bowel blockage

-     Are allergic to MOVANTIK or any of the ingredients in MOVANTIK

·   MOVANTIK can interact with other medicines and cause side effects, including opioid withdrawal symptoms
(see symptoms above). Tell your doctor or pharmacist before you start or stop any medicines during treatment
with MOVANTIK

·   Before you take MOVANTIK, tell your doctor about all of your medical conditions, including if you:

-     Have any stomach, bowel (intestines) problems, including inflammation in parts of the large intestine

(diverticulitis), or inflammation and injury of the intestines caused by reduced blood flow (ischemic colitis)

-     Have had recent surgery on the stomach or intestines

-     Have any kidney, or liver problems
-     Are pregnant or plan to become pregnant. Taking MOVANTIK during pregnancy may cause opioid withdrawal

symptoms in you or your unborn baby. Tell your healthcare provider right away if you become pregnant
during treatment with MOVANTIK

-     Are breastfeeding or plan to breastfeed. It is not known if MOVANTIK passes into your breast milk. Taking

MOVANTIK while you are breastfeeding may cause opioid withdrawal in your baby. You and your healthcare
provider should decide if you will take MOVANTIK or breastfeed. You should not breastfeed if you take
MOVANTIK

23

EXECUTION VERSION

·   Tell your doctor about all of the medicines you take, including prescription and over-the-counter

medicines, vitamins, and herbal supplements. Other medicines may affect the way MOVANTIK works

·   If you stop taking your opioid pain medicine, stop taking MOVANTIK and tell your doctor

·   Avoid eating grapefruit or drinking grapefruit juice during treatment with MOVANTIK

·   The most common side effects of MOVANTIK include: Stomach (abdomen) pain, diarrhea, nausea, gas,

vomiting, headache, and excessive sweating

APPROVED USE FOR MOVANTIK
MOVANTIK is a prescription medicine used to treat constipation that is caused by prescription pain medicines
called opioids, in adults with long-lasting (chronic) pain that is not caused by active cancer.

You are encouraged to report Adverse Reactions to RedHill Biopharma Inc. at 1-833-ADRHILL (1-833-237-
4455) or FDA at 1-800-FDA-1088 or www.fda.gov/medwatch.

This press release contains “forward-looking statements” within the meaning of the Private Securities Litigation
Reform  Act  of  1995.  Such  statements  may  be  preceded  by  the  words  “intends,”  “may,”  “will,”  “plans,”
“expects,”  “anticipates,”  “projects,”  “predicts,”  “estimates,”  “aims,”  “believes,”  “hopes,”  “potential”  or
similar words. The findings to date are only preliminary, are based on clinical results of a very limited number of
patients.  There  is  no  guarantee  that  these  patients  will  continue  to  show  clinical  improvement  or  that  other
patients  will  show  similar  clinical  improvement.  Forward-looking  statements  are  based  on  certain  assumptions
and are subject to various known and unknown risks and uncertainties, many of which are beyond the Company’s
control and cannot be predicted or quantified, and consequently, actual results may differ materially from those
expressed or implied by such forward-looking statements. Such risks and uncertainties include (i) the initiation,
timing,  progress  and  results  of  the  Company’s  research,  manufacturing,  pre-clinical  studies,  clinical  trials,  and
other  therapeutic  candidate  development  efforts,  and  the  timing  of  the  commercial  launch  of  its  commercial
products and ones it may acquire or develop in the future; (ii) the Company’s ability to advance its therapeutic
candidates  into  clinical  trials  or  to  successfully  complete  its  pre-clinical  studies  or  clinical  trials  or  the
development  of  a  commercial  companion  diagnostic  for  the  detection  of  MAP;  (iii)  the  extent  and  number  and
type of additional studies that the Company may be required to conduct and the Company’s receipt of regulatory
approvals for its therapeutic candidates, and the timing of other regulatory filings, approvals and feedback; (iv)
the manufacturing, clinical development, commercialization, and market acceptance of the Company’s therapeutic
candidates  and  commercial  products;  (v)  the  Company’s  ability  to  successfully  commercialize  and  promote
Talicia®,  and  Aemcolo®  and  Movantik®;  (vi)  the  Company’s  ability  to  establish  and  maintain  corporate
collaborations; (vii) the Company's ability to acquire products approved for marketing

24

EXECUTION VERSION

in the U.S. that achieve commercial success and build its own marketing and commercialization capabilities; (viii)
the  interpretation  of  the  properties  and  characteristics  of  the  Company’s  therapeutic  candidates  and  the  results
obtained with its therapeutic candidates in research, pre-clinical studies or clinical trials; (ix) the implementation
of  the  Company’s  business  model,  strategic  plans  for  its  business  and  therapeutic  candidates;  (x)  the  scope  of
protection the Company is able to establish and maintain for intellectual property rights covering its therapeutic
candidates  and  commercial  products  and  its  ability  to  operate  its  business  without  infringing  the  intellectual
property rights of others; (xi) parties from whom the Company licenses its intellectual property defaulting in their
obligations to the Company; (xii) estimates of the Company’s expenses, future revenues, capital requirements and
needs for additional financing; (xiii) the effect of patients suffering adverse experiences using investigative drugs
under the Company's Expanded Access Program; (xiv) competition from other companies and technologies within
the Company’s industry; and (xv) the hiring and maintaining employment of executive managers. More detailed
information about the Company and the risk factors that may affect the realization of forward-looking statements
is  set  forth  in  the  Company's  filings  with  the  Securities  and  Exchange  Commission  (SEC),  including  the
Company's  Annual  Report  on  Form  20-F  filed  with  the  SEC  on  March 4, 2020. All forward-looking  statements
included  in  this  press  release  are  made  only  as  of  the  date  of  this  press  release.  The  Company  assumes  no
obligation to update any written or oral forward-looking statement, whether as a result of new information, future
events or otherwise unless required by law.

Company contact:
Adi Frish
Senior VP Business Development & Licensing
RedHill Biopharma
+972-54-6543-112
adi@redhillbio.com

IR contact (U.S.):
Timothy McCarthy, CFA, MBA
Managing Director, Relationship Manager
LifeSci Advisors, LLC
+1-212-915-2564
tim@lifesciadvisors.com

25

SECURITIES PURCHASE AGREEMENT

Exhibit 4.27

THE SYMBOL "[***]" DENOTES PLACES WHERE PORTIONS OF THIS DOCUMENT HAVE BEEN OMIITTED
PURSUANT TO A REQUEST FOR CONFIDENTIAL TREATMENT. SUCH MATERIAL HAS BEEN FILED SEPARATELY
WITH THE SECURITIES AND EXCHANGE COMMISSION

THIS SECURITIES PURCHASE AGREEMENT (“Agreement”) is made and entered into as of August 3,
2020  (the  “Signing  Date”),  by  and  between  RedHill  Biopharma  Ltd.,  a  company  limited  by  shares  organized
under  the  laws  of  the  State  of  Israel  (the  “Company”),  and  Daiichi  Sankyo,  Inc.,  a  Delaware  corporation
(“Daiichi Sankyo”). The Company and Daiichi Sankyo shall be referred to individually each as a “Party”  and
collectively as the “Parties.”

A.        Concurrently with the execution of this Agreement, the Company is entering into a Termination
Agreement (the “Termination Agreement”)  with Daiichi Sankyo,  pursuant  to  which  the  Company  and  Daiichi
Sankyo are agreeing to terminate a certain Co-Commercialization Agreement between them, and the Company is
agreeing  to  make  certain  payments  to  Daiichi  Sankyo  in  connection  with  the  termination  of  such  Co-
Commercialization Agreement; and

B.                  Pursuant  to  the  Termination  Agreement,  the  Company  has  agreed  to  issue  to  Daiichi  Sankyo
American Depositary Shares (“ADSs”) representing ordinary shares of the Company, par value NIS 0.01 per share
(“Ordinary Shares”), in accordance with the terms and conditions of this Agreement and in partial consideration
for the execution and delivery by Daiichi Sankyo of the Termination Agreement.

AGREEMENT

In  consideration  of  the  mutual  covenants  contained  in  this  Agreement  and  for  other  good  and  valuable
consideration,  the  receipt  and  sufficiency  of  which  is  hereby  acknowledged,  the  Company  and  Daiichi  Sankyo
hereby agree as follows:

SECTION 1.  SALE AND PURCHASE OF ADSS.

1.1       Sale of ADSs. Subject to the terms and conditions of this Agreement, the Company will issue and
sell to Daiichi Sankyo, and Daiichi Sankyo will purchase from the Company, in each case as partial consideration
for  the  execution  and  delivery  by  Daiichi  Sankyo  of  the  Termination  Agreement,  at  the  Closing  (as  defined
below), 283,387 ADSs (the “Securities”).

SECTION 2.  CLOSING AND DELIVERY

2.1       Closing.  The  closing  of  the  purchase  and  sale  of  the  Securities  will  occur,  subject  to  and  upon
satisfaction  of  the  conditions  set  forth  in  Section  6  below,  within  three  business  days  of  the  execution  of  this
Agreement,  and  shall  take  place  remotely  via  electronic  means  (the  “Closing”)  in  which  separate  counterparts,
each of which shall be deemed an original, but all of which together shall constitute one and the same instrument,
will  first  be  delivered  by  an  electronic  mail  exchange  of  signature  pages,  with  originals  to  follow  addressed  to
each party’s counsel.

2.2       Delivery. At the Closing, as partial consideration for execution and delivery by Daiichi Sankyo of

the Termination Agreement, the Company shall deliver or cause to be delivered

to Daiichi Sankyo book-entry credits evidencing the Securities, registered in the name of Daiichi Sankyo on the
records  of  The  Bank  of  New  York  Mellon,  as  the  depositary  (the  “Depositary”)  pursuant  to  the  Deposit
Agreement, dated as of December 26, 2012, among the Company, the Depositary, and all owners and holders from
time to time of ADSs issued thereunder, bearing the legend expressly provided for by Section 5.2 hereof.

SECTION 3.  REPRESENTATIONS AND WARRANTIES OF THE COMPANY.

Except as set forth in the SEC Documents (as defined below) submitted to the Securities and Exchange
Commission  (the  “SEC”)  since  March  1,  2020  and  prior  to  the  execution  of  this  Agreement,  excluding  any
“forward-looking  statements”  or  other  statements  that  are  predictive  or  forward-looking  in  nature  (the  “Recent
SEC Disclosures”) or as set forth on Schedule 3 attached hereto, the Company hereby represents and warrants to,
and covenants with, Daiichi Sankyo as follows as of the Signing Date:

3.1              Organization  and  Power.  The  Company  and  each  of  its  subsidiaries  is  a  corporation  duly
incorporated and validly existing under the laws of the jurisdiction in which it is incorporated and has the requisite
corporate power to own, lease and operate its properties and assets and to conduct its business as it is now being
conducted  and  as  described  in  the  reports  filed  by  the  Company  with  the  SEC  pursuant  to  the  reporting
requirements  of  the  Securities  Exchange  Act  of  1934,  as  amended  (the  “Exchange Act”),  since  the  end  of  the
Company’s  most  recently  completed  fiscal  year  through  the  date  hereof,  including,  without  limitation,  the
Company’s most recent report on Form 20-F. The Company and each of its subsidiaries is qualified to do business
as a foreign corporation in every jurisdiction in which the nature of the business conducted or property owned by
it makes such qualification necessary, except for any jurisdiction(s) (alone or in the aggregate) in which the failure
to  be  so  qualified  will  not  have  a  Material  Adverse  Effect.  For  the  purposes  of  this  Agreement,  “Material
Adverse Effect” means any effect on the business, operations, properties or financial condition of the Company
that is material and adverse to the Company, taken as a whole, and any condition, circumstance or situation that
would  prohibit  the  Company  from  entering  into  and  performing  any  of  its  obligations  hereunder  or  under  the
Termination Agreement. All of the issued and outstanding capital stock of each subsidiary of the Company has
been  duly  authorized  and  validly  issued  and  are  fully  paid  and  nonassessable,  and  the  capital  stock  of  each
subsidiary  is  wholly  owned  by  the  Company,  directly  or  through  subsidiaries,  and  is  owned  free  from  liens,
encumbrance and defects that would affect the value thereof or interfere with the operation of such subsidiaries or
the  Company’s  exercise  of  ownership  rights  with  respect  thereto  except  as  disclosed  in  the  Recent  SEC
Disclosures.

3.2       Authorization; Enforcement. The Company has the requisite corporate power and authority to enter
into and perform its obligations under this Agreement and to issue and sell the Securities in accordance with the
terms hereof. The execution, delivery and performance of this Agreement by the Company and the consummation
by  it  of  the  transactions  contemplated  hereby  have  been  duly  and  validly  authorized  by  all  necessary  corporate
action, and no further consent or authorization of the Company, its board of directors or stockholders is required.
When executed and delivered by the Company, this Agreement shall constitute a valid and binding obligation of
the Company enforceable against the Company in accordance with its terms, except as such enforceability may be
limited by applicable bankruptcy, reorganization, moratorium, liquidation,

2

conservatorship,  receivership  or  similar  laws  relating  to,  or  affecting  generally  the  enforcement  of,  creditor’s
rights and remedies or by other equitable principles of general application.

3.3              Issuance  of  ADSs.  The  Securities  and  the  Ordinary  Shares  underlying  the  Securities  (the
“Underlying Shares”) have been duly authorized for issuance and, when paid for and issued in accordance with
the  terms  hereof,  will  be  validly  issued,  fully  paid  and  nonassessable  and  free  and  clear  of  all  liens,  claims,
charges,  security  interests  or  agreements,  pledges,  assignments,  covenants,  restrictions  or  other  encumbrances
created by, or imposed by, the Company and rights of refusal of any kind imposed by the Company (other than
restrictions on transfer under this Agreement and applicable securities laws) and the holder of the Securities shall
be entitled to all rights accorded to a holder of ADSs.

3.4              No  Conflicts;  Governmental  Approvals.  The  execution,  delivery  and  performance  of  the
Agreement and the Termination Agreement by the Company and any other document or instrument contemplated
hereby  or  thereby,  and  the  consummation  by  the  Company  of  the  transactions  contemplated  hereby,  do  not  and
will not (i) violate any provision of the Company’s articles of association, (ii) conflict with, or constitute a default
(or an event that with notice or lapse of time or both would become a default) under, or give to others any rights of
termination,  amendment,  acceleration  or  cancellation  of,  any  material  agreement,  mortgage,  deed  of  trust,
indenture, note, bond, license, lease agreement, instrument or obligation to which the Company is a party or by
which  the  Company’s  properties  or  assets  are  bound,  or  (iii)  result  in  a  violation  of  any  material  federal,  state,
local  or  foreign  statute,  rule,  regulation,  order,  judgment  or  decree  (including  securities  laws  and  regulations)
applicable to the Company or by which any property or asset of the Company is bound or affected, except, in all
cases, for such conflicts, defaults, terminations, amendments, acceleration, cancellations and violations as would
not, individually or in the aggregate, reasonably be expected to have a Material Adverse Effect. The Company is
not  required  under  federal,  state,  local  or  foreign  law,  rule  or  regulation  or  any  rule  or  regulation  of  any  self-
regulatory body to obtain any consent, authorization or order of, or make any filing or registration with, any court
or governmental agency in order for it to execute, deliver or perform any of its obligations under this Agreement
or  issue  and  sell  the  Securities  in  accordance  with  the  terms  hereof,  other  than  a  Form  D  under  Regulation  D
promulgated under the Securities Act of 1933, as amended (the “Securities Act”).

3.5              Capitalization.  As  of  June  30,  2020  (the  “Reference  Date”),  a  total  of  361,269,738  Ordinary
Shares were issued and outstanding. The Company has not issued any capital stock since the Reference Date other
than  pursuant  to  the  exercise  of  stock  options  under  the  Company’s  Amended  and  Restated  Award  Plan  (2010)
(the “Plan”) and issuances of ADSs pursuant to its “at the market” program with SVB Leerink. No individual or
corporation,  partnership,  trust,  incorporated  or  unincorporated  association,  joint  venture,  limited  liability
company, joint stock company or other entity (“Person”) has any right of first refusal, preemptive right, right of
participation,  or  any  similar  right  to  participate  in  the  transactions  contemplated  by  this  Agreement.  Except  as
granted  to  employees,  directors,  consultants  or  other  service  providers  pursuant  to  the  Plan,  there  are  no
outstanding options, warrants, rights to subscribe to, calls or commitments of any character whatsoever relating to,
or securities, rights or obligations convertible into or exercisable or exchangeable for, or giving any Person any
right  to  subscribe  for  or  acquire,  any  ADSs  or  Ordinary  Shares,  or  contracts,  commitments,  understandings  or
arrangements  by  which  the  Company  is  or  may  become  bound  to  issue  additional  ADSs  or  Ordinary  Shares.
Neither the

3

issuance nor sale of the Securities will obligate the Company to issue ADSs, Ordinary Shares or other securities to
any Person other than Daiichi Sankyo and will not result in a right of any holder of Company securities to adjust
the  exercise,  conversion,  exchange  or  reset  price  under  any  of  such  securities.  All  of  the  outstanding  shares  of
capital stock of the Company are duly authorized, validly issued, fully paid and nonassessable, have been issued
in compliance with all applicable federal, state and foreign securities laws, and none of such outstanding shares
was issued in violation of any preemptive rights or similar rights to subscribe for or purchase securities. Except as
set forth in the reports, schedules, forms, statements and other documents filed by the Company with the SEC (the
“SEC Documents”) since December 31, 2019, there are no stockholders agreements, voting agreements or other
similar agreements with respect to the Company’s capital stock to which the Company is a party.

3.6       SEC Documents, Financial Statements. The ADSs are registered pursuant to Section 12(b) of the
Exchange  Act.  During  the  two  year  period  preceding  the  Closing,  the  Company  has  timely  filed  all  SEC
Documents required to be filed by it with the SEC pursuant to the reporting requirements of the Securities Act or
the Exchange Act. At the times of their respective filing, all such reports, schedules, forms, statements and other
documents complied in all material respects with the requirements of the Securities Act or the Exchange Act, as
applicable,  and  the  rules  and  regulations  of  the  SEC  promulgated  thereunder.  At  the  times  of  their  respective
filings, such reports, schedules, forms, statements and other documents did not contain any untrue statement of a
material  fact  or  omit  to  state  a  material  fact  required  to  be  stated  therein  or  necessary  in  order  to  make  the
statements  therein,  in  light  of  the  circumstances  under  which  they  were  made,  not  misleading.  As  of  their
respective dates, the financial statements of the Company included in the SEC Documents complied in all material
respects with the applicable accounting requirements and the published rules and regulations of the SEC or other
applicable rules and regulations with respect thereto in effect at the time of filing. Such financial statements have
been prepared in accordance with generally accepted accounting principles applied on a consistent basis during
the periods involved (except (i) as may be otherwise indicated in such financial statements or the notes thereto or
(ii) in the case of unaudited interim statements, to the extent they may not include footnotes or may be condensed
or  summary  statements),  and  fairly  present  in  all  material  respects  the  consolidated  financial  position  of  the
Company as of the dates thereof and the results of operations and cash flows for the periods then ended (subject,
in the case of unaudited statements, to normal year-end audit adjustments). The Company has received no notices
or correspondence from the SEC since January 1, 2019 relating to matters that, to the knowledge of the Company,
remain  outstanding  or  unresolved.  To  the  knowledge  of  the  Company,  the  SEC  has  not  commenced,  nor
threatened, any enforcement proceedings against the Company or any of its subsidiaries.

3.7       Internal Controls and Procedures. The Company maintains disclosure controls and procedures as
such terms are defined in, and required by, Rule 13a-15 and Rule 15d-15 under the Exchange Act. Such disclosure
controls and procedures are effective as of the latest date of management’s evaluation of such disclosure controls
and procedures as set forth in the SEC Documents to ensure that all material information required to be disclosed
by  the  Company  in  the  reports  that  it  files  or  furnishes  under  the  Exchange  Act  is  recorded,  processed,
summarized  and  reported  within  the  time  periods  specified  in  the  rules  and  forms  of  the  SEC.  The  Company
maintains a system of internal controls over financial reporting sufficient to provide reasonable assurance that (a)
transactions are executed in accordance with management’s general or specific

4

authorizations  and  (b)  transactions  are  recorded  as  necessary  to  permit  preparation  of  financial  statements  in
conformity with International Financial Reporting Standards (“IFRS”). The Company has disclosed, based on its
most  recent  evaluation  prior  to  the  date  hereof,  to  the  Company’s  auditors  and  the  audit  committee  of  the
Company’s Board of Directors (y) any material weaknesses in its internal control over financial reporting and (z)
any allegation of fraud that involves management of the Company or any other employees of the Company who
have  a  significant  role  in  the  Company’s  internal  control  over  financial  reporting  or  disclosure  controls  and
procedures.

3.8              Off-Balance  Sheet  Arrangements.  There  is  no  transaction,  arrangement,  or  other  relationship
between the Company and an unconsolidated or other off balance sheet entity that is required to be disclosed by
the Company in the SEC Documents and is not so disclosed or that otherwise would be reasonably likely to have a
Material Adverse Effect.

3.9       Absence of Certain Changes. Since December 31, 2019, no event or series of events has or have

occurred that would, individually or in the aggregate, be reasonably expected to have a Material Adverse Effect.

3.10          No Undisclosed Liabilities.  Neither  the  Company  nor  any  of  its  subsidiaries  has  any  liabilities,
obligations,  claims  or  losses  (whether  liquidated  or  unliquidated,  secured  or  unsecured,  absolute,  accrued,
contingent or otherwise) that would be required to be disclosed on the consolidated balance sheet of the Company
(including  the  notes  thereto)  in  conformity  with  IFRS  and  are  not  disclosed  in  the  SEC  Documents,  other  than
those contemplated by this Agreement and the Termination Agreement or incurred in the ordinary course of the
Company’s or its subsidiaries’ respective businesses since December 31, 2019.

3.11          No  Undisclosed  Events  or  Circumstances.  Except  for  the  transactions  contemplated  by  this
Agreement  and  the  Termination  Agreement,  to  the  knowledge  of  the  Company,  no  event  or  circumstance  has
occurred  or  exists  with  respect  to  the  Company,  its  subsidiaries,  or  their  respective  businesses,  properties,
operations or financial condition that, under applicable law, rule or regulation, requires a filing with the SEC on
Form 6-K, would be required to be included in a Registration Statement on Form F-1 filed under the Securities
Act were such a registration statement filed on the date hereof, or requires public disclosure or announcement by
the Company but that has not been so filed or publicly announced or disclosed except for the Company’s financial
results for the quarter ended June 30, 2020 and issuances of ADSs pursuant to its “at the market” program with
SVB Leerink.

3.12          Actions  Pending.  There  is  no  action,  suit,  proceeding,  governmental  inquiry  or  investigation
(“Action”) pending, or, to the Company’s knowledge, threatened, against the Company or any officer, director of
the  Company,  that  questions  the  validity  of  this  Agreement  or  the  right  of  the  Company  to  enter  into  this
Agreement  or  to  consummate  the  transactions  contemplated  hereby.  There  is  no  Action  pending  or,  to  the
knowledge  of  the  Company,  threatened,  against  or  involving  the  Company,  any  subsidiary,  or  any  of  their
respective  properties  or  assets  that  would  be  reasonably  expected  to  have  a  Material  Adverse  Effect.  The
Company is not subject to any outstanding judgment, order or decree that would reasonably be expected to have a
Material Adverse Effect.

5

3.13          Compliance  with  Law.  The  Company  possesses  all  material  permits,  licenses,  franchises,
authorizations,  orders  and  approvals  of  (collectively,  “Permits”),  and  has  made  all  filings,  applications  and
registrations with, governmental authorities that are required in order to permit the Company to own or lease its
properties and assets and to carry on its business as presently conducted, except where the failure to possess such
Permits or make such filings, applications or registrations would not reasonably be expected to have a Material
Adverse Effect.  Neither  the  issuance  or  sale  of  the  Securities  hereunder  nor  the  performance  of  the  Company’s
other  obligations  under  this  Agreement,  will  result  in  the  suspension,  revocation,  impairment,  forfeiture  or
nonrenewal of any permit applicable to the Company, its businesses or operations or any of its assets or properties.
The Company and its subsidiaries have complied and are in compliance in all material respects with all Permits,
statutes,  laws,  regulations,  rules,  judgments,  orders  and  decrees  of  all  governmental  authorities  applicable  to  it,
except  where  failure  to  be  so  in  compliance  would  not  reasonably  be  expected  to  result  in  a  Material  Adverse
Effect. The Company has not received any notice alleging noncompliance, and, to the knowledge of the Company,
the Company is not under investigation with respect to, or threatened to be charged with, any material violation of
any applicable statutes, laws, regulations, rules, judgments, orders or decrees of any governmental authorities. The
Company has not received any notice of proceedings relating to the suspension, revocation, impairment, forfeiture
or  nonrenewal  of  any  permit.  Since  January  1,  2019,  the  Company  has  not  entered  into  or  been  subject  to  any
judgment,  consent  decree,  compliance  order  or  administrative  order  with  respect  to  any  aspect  of  the  business,
affairs, properties or assets of the Company.

3.14     No Defaults or Violations. Neither the Company nor any of its subsidiaries is in is in default under
or in violation or breach of (and no event has occurred that has not been waived that, with notice or lapse of time
or both, would result in a default by the Company or any of its subsidiaries under), nor has the Company or any of
its subsidiaries received notice of a claim that it is in default under or that it is in violation or breach of, (a) any
agreement or instrument to which the Company is a party or by which it or any of its properties is bound that is
required  to  be  filed  as  an  exhibit  by  the  Company  with  the  SEC  which  default,  violation  or  breach  would  be
reasonably  expected  to  have  a  Material  Adverse  Effect  or  (b)  any  material  obligation,  agreement,  covenant  or
condition contained in the Company’s credit agreement, dated February 23, 2020, by and among the Company,
RedHill Biopharma Inc., HCR Collateral Management, LLC and the lenders from time to time party thereto, any
related  security  or  pledge  agreement,  or  any  other  indenture,  loan,  credit  agreement,  or  other  evidence  of
indebtedness to which the Company is a party or by which it or any of its properties is bound.

3.15          FCPA; Anti-Bribery.  The  Company  is  in  material  compliance,  and  has  established  policies  and
procedures to promote and achieve material compliance, with all applicable laws dealing with improper or illegal
payments,  gifts  and  gratuities,  including  the  U.S.  Foreign  Corrupt  Practices  Act  of  1977,  the  UK  Bribery  Act
2010,  the  International  Anti-Bribery  and  Fair  Competition  Act  of  1998,  and  has  not  paid,  promised  to  pay  or
authorized the payment of any money or anything of value, directly or indirectly, to any person for the purpose of
illegally or improperly inducing a decision or obtaining or retaining business, or securing any improper advantage,
including in connection with this Agreement or the Termination Agreement.

3.16     Sanctioned Persons. Neither the Company nor any of its subsidiaries, or to the knowledge of the

Company, any director, officer, agent employee, affiliate or shareholder of the

6

Company: (i) is, or is owned or controlled by, a Person that is the subject of sanctions administered or enforced by
the  United  States  of  America  (including  without  limitation  the  U.S.  Department  of  the  Treasury’s  Office  of
Foreign  Assets  Control  (“OFAC”)),  the  State  of  Israel,  the  United  Kingdom,  the  European  Union,  the  United
Nations Security Council or any other applicable governmental authority (collectively, “Sanctions”);  or  (ii)  has
knowingly engaged in or is now knowingly engaging in any dealings or transactions that resulted in or will result
in  a  violation  of  any  laws,  regulations,  or  rules  related  to  the  imposition  of  Sanctions  in  connection  with  the
performance of this Agreement or the Termination Agreement. The Company will not directly or indirectly use
the  proceeds  of  the  offering  of  the  Securities  hereunder,  or  lend,  contribute  or  otherwise  make  available  such
proceeds to any joint venture partner or other person or entity for the purpose of financing the activities of any
person that, to the Company’s knowledge, is currently subject to any U.S. sanctions administered by OFAC.

3.17     Regulatory Matters. The Company and its subsidiaries (a) have operated their respective businesses
and are currently in material compliance with all applicable statutes, rules, regulations and policies of the FDA
and equivalent foreign regulatory authorities that are material to the operation of the Company and (b) possess,
and are in material compliance with the terms of, all material certificates, authorizations, franchises, licenses and
permits,  including,  without  limitation,  from  the  FDA  and  equivalent  foreign  regulatory  authorities  (“Licenses”)
necessary  for  the  conduct  of  the  business  now  conducted  by  them,  and  have  not  received  any  notice  of
proceedings or inquiries relating to the revocation or modification of any Licenses that, if determined adversely to
the Company or any of its subsidiaries, would individually or in the aggregate be material to the Company. To the
knowledge of the Company, any clinical trials and studies conducted by or on behalf of the Company or in which
the Company has participated were and, if still pending, are being conducted in material accordance with standard
medical and scientific research procedures and any applicable rules, regulations and policies of the jurisdiction in
which such trials and studies are being conducted.

3.18          Intellectual  Property.  The  Company  owns,  or  has  the  right  pursuant  to  a  valid,  written  license
agreement to use and exploit, all patents, patent applications, trademarks, trademark applications, service marks,
trade  names,  trade  dress,  trade  secrets,  inventions  and  discoveries  and  invention  disclosures  whether  or  not
patented, copyrights in both published and unpublished works, including without limitation all compilations, data
bases  and  computer  programs,  materials  and  other  documentation,  licenses,  internet  domain  names  and  other
intellectual property rights and similar rights (“Intellectual Property”) used in or necessary for the conduct of the
business of the Company and that is material to the business of the Company as currently conducted (collectively,
the “Company Intellectual Property”). No claims have been asserted by a third party in writing (including any
governmental  authority)  (a)  alleging  that  the  conduct  of  the  business  of  the  Company  has  infringed  or
misappropriated  any  Intellectual  Property  of  any  third  party,  or  (b)  challenging  or  questioning  the  validity,
enforceability,  or  effectiveness  of  any  Company  Intellectual  Property  owned  by  the  Company  (and  to  the
knowledge of the Company with respect to Company Intellectual Property not owned by the Company), and, to
the  Company’s  knowledge,  there  is  no  valid  basis  for  any  such  claim.  To  the  knowledge  of  the  Company,  all
issued patents and registered trademarks that are Company Intellectual Property are valid and enforceable and to
the  knowledge  of  the  Company  there  is  no  existing  infringement  by  another  Person  of  any  of  the  Company
Intellectual Property. To the knowledge of the Company, there are no actual or threatened disputes concerning any
of the Company Intellectual Property. Neither the Company

7

nor  any  of  its  subsidiaries  has  received  written  notice  that  any  Company  Intellectual  Property  has  expired,
terminated or been abandoned, or is expected to expire or terminate or be abandoned, within three years from the
date of this Agreement, that would, individually or in the aggregate, have a Material Adverse Effect.

3.19          Environmental Laws.  The  Company  and  its  subsidiaries  (i)  are  in  compliance  with  any  and  all
applicable  foreign,  state,  local  and  foreign  laws  and  regulations  relating  to  the  protection  of  human  health  and
safety, the environment or hazardous or toxic substances or wastes, pollutants or contaminants (“Environmental
Laws”),  (ii)  have  received  all  permits,  licenses  or  other  approvals  required  of  them  under  applicable
Environmental  Laws  to  conduct  their  respective  businesses  and  (iii)  are  in  compliance  with  all  terms  and
conditions  of  any  such  permit,  license  or  approval,  in  each  case  above  except  where  the  failure  to  so  comply
would not reasonably be expected to have, individually or in the aggregate, a Material Adverse Effect.

3.20          Insurance.  The  Company  and  each  of  its  subsidiaries  are  insured  by  insurers  of  recognized
financial  responsibility  against  such  losses  and  risks  and  in  such  amounts  as  management  of  the  Company
believes to be prudent and customary in the businesses in which the Company and its subsidiaries are engaged.
Neither  the  Company  nor  any  such  subsidiary  has  been  refused  any  insurance  coverage  sought  or  applied  for.
Neither the Company  nor  any  subsidiary  has  any  reason  to  believe  that  it  will not be able to renew its existing
insurance coverage as and when such coverage expires or to obtain similar coverage from similar insurers as may
be necessary to continue its business at a cost that would not reasonably be expected to materially and adversely
affect  the  condition,  financial  or  otherwise,  or  the  earnings,  business  or  operations  of  the  Company  and  its
subsidiaries, taken as a whole.

3.21     Taxes. The Company and each of its subsidiaries has made or filed all federal, state and foreign
income  and  all  other  material  tax  returns,  reports  and  declarations  required  by  any  jurisdiction  to  which  it  is
subject  (unless  and  only  to  the  extent  that  the  Company  and  each  of  its  subsidiaries  has  set  aside  on  its  books
provisions  reasonably  adequate  for  the  payment  of  all  unpaid  and  unreported  taxes)  and  has  paid  all  taxes  and
other governmental assessments and charges that are material in amount, shown or determined to be due on such
returns,  reports  and  declarations,  except  those  being  contested  in  good  faith  and  has  set  aside  on  its  books
provision reasonably adequate for the payment of all taxes for periods subsequent to the periods to which such
returns,  reports  or  declarations  apply,  except  where  the  failure  to  file  or  pay  would  reasonably  not  expected  to
have a Material Adverse Effect. There are no unpaid taxes in any material amount claimed to be due by the taxing
authority of any jurisdiction, and to the knowledge of the Company, there is no basis for any such claim.

3.22          Privacy.  The  Company  and  its  subsidiaries  are  in  material  compliance  with  all  applicable  data
privacy  and  security  laws  and  regulations,  including,  without  limitation,  the  Health  Insurance  Portability  and
Accountability  Act  (“HIPAA”),  as  amended  by  the  Health  Information  Technology  for  Economic  and  Clinical
Health  Act  (42  U.S.C.  Section  17921  et  seq.);  and  the  Company  and  its  subsidiaries  have  taken  all  necessary
action to comply in all material respects with the European Union General Data Protection Regulation (“GDPR”)
(EU 2016/679) (collectively, “Privacy Laws”). To ensure compliance with the Privacy Laws, the Company and
its subsidiaries have in place, comply with, and take appropriate steps reasonably designed to ensure compliance
in all material respects with their policies and procedures relating to data

8

privacy  and  security  and  the  collection,  storage,  use,  disclosure,  handling  and  analysis  of  Personal  Data  (the
“Policies”). The Company provides accurate notice of its Policies to its customers, employees, third party vendors
and  representatives.  The  Policies  provide  accurate  and  sufficient  notice  of  the  Company’s  then-current  privacy
practices relating to its subject matter and such Policies do not contain any material omissions of the Company’s
then-current  privacy  practices.  “Personal  Data”  means  (i)  a  natural  persons’  name,  street  address,  telephone
number,  email  address,  photograph,  social  security  number,  bank  information,  or  customer  or  account  number;
(ii)  any  information  which  would  qualify  as  “personally  identifying  information”  under  the  Federal  Trade
Commission  Act,  as  amended;  (iii)  Protected  Health  Information  as  defined  by  HIPAA;  (iv)  “personal  data”  as
defined by GDPR; and (v) any other piece of information that allows the identification of such natural person, or
his or her family, or permits the collection or analysis of any data related to an identified person’s health or sexual
orientation. None of such disclosures made or contained in any of the Policies have been inaccurate, misleading,
deceptive  or  in  violation  of  any  Privacy  Laws  or  Policies  in  any  material  respect.  The  execution,  delivery  and
performance of this Agreement or any other agreement referred to in this Agreement will not result in a breach of
any Privacy Laws or Policies. Neither the Company nor any of its subsidiaries, (i) has received written notice of
any actual or potential liability under or relating to, or actual or potential violation of, any of the Privacy Laws,
and has no knowledge of any event or condition that would reasonably be expected to result in any such notice;
(ii) is currently conducting or paying for, in whole or in part, any investigation, remediation or other corrective
action  pursuant  to  any  Privacy  Law;  or  (iii)  is  a  party  to  any  order,  decree,  or  agreement  that  imposed  any
obligation or liability under any Privacy Law.

3.23     IT Systems. (i)(x) To the knowledge of the Company, there has been no material security breach or
attack  or  other  material  compromise  of  or  relating  to  any  of  the  Company’s  and  its  subsidiaries’  information
technology  and  computer  systems,  networks,  hardware,  software,  data  (including  the  data  of  their  respective
customers, employees, suppliers, vendors and any third party data maintained by or on behalf of them), equipment
or technology (“IT Systems and Data”), and (y) the Company and its subsidiaries have not been notified of any
event  or  condition  that  would  reasonably  be  expected  to  result  in  any  security  breach,  attack  or  compromise  to
their IT Systems and Data that would reasonably be expected to have a Material Adverse Effect, (ii) the Company
and  its  subsidiaries  have  complied,  and  are  presently  in  compliance  with,  all  applicable  laws,  statutes  or  any
judgment,  order,  rule  or  regulation  of  any  court  or  arbitrator  or  governmental  or  regulatory  authority  and  all
industry guidelines, standards, internal policies and contractual obligations relating to the privacy and security of
IT  Systems  and  Data  and  to  the  protection  of  such  IT  Systems  and  Data  from  unauthorized  use,  access,
misappropriation  or  modification,  except  as  would  not,  in  the  case  of  this  clause  (ii),  individually  or  in  the
aggregate, reasonably be expected to have a Material Adverse Effect; and (iii) the Company and its subsidiaries
have  implemented  backup  and  disaster  recovery  technology  consistent  with  commonly  accepted  industry
standards and practice.

3.24     Application of Takeover Protections. The Company has taken all necessary action, if any, in order
to render inapplicable any control share acquisition, business combination or other similar anti-takeover provision
under the Company’s articles of association or the laws of the State of Israel that is applicable to Daiichi Sankyo
as  a  result  of  the  transactions  contemplated  by  this  Agreement,  including,  without  limitation,  the  Company’s
issuance  of  the  Securities  and  Daiichi  Sankyo’s  ownership  of  the  Securities  and  the  Underlying  Shares.  The
Company has not adopted

9

any stockholder rights plan, “poison pill” or similar arrangement that would trigger any right, obligation or event
as  a  result  of  the  issuance  of  the  Securities  and  the  Underlying  Shares  and  Daiichi  Sankyo’s  ownership  of  the
Securities and the Underlying Shares.

3.25          Listing  and  Maintenance  Requirements.  The  Company  is  in  material  compliance  with  the
requirements  of  the  Nasdaq  Global  Market  (“Nasdaq”)  for  continued  listing  of  the  ADSs  thereon  and  has  not
received any notification that, and has no knowledge that Nasdaq is contemplating terminating such listing. The
issuance  and  sale  of  the  Securities  hereunder  does  not  contravene  the  rules  and  regulations  of  Nasdaq  in  any
material respect. To the extent required by Nasdaq rules, the Company has submitted, and Nasdaq has completed
its review of, a Listing of Additional Shares Notification Form with respect to the Securities.

3.26          Private  Placement.  Neither  the  Company  nor  its  Affiliates  (as  defined  below),  nor  any  Person
acting  on  its  or  their  behalf,  (i)  has  engaged  in  any  form  of  general  solicitation  or  general  advertising  in
connection  with  the  offer  or  sale  of  the  Securities  hereunder,  (ii)  has,  directly  or  indirectly,  made  any  offers  or
sales  of  the  Securities  or  solicited  any  offers  to  buy  the  Securities,  under  any  circumstances  that  would  require
registration of the sale and issuance by the Company of the Securities under the Securities Act or (iii) has issued
any  ADSs  or  shares  of  any  series  of  preferred  stock  or  other  securities  or  instruments  convertible  into,
exchangeable for or otherwise entitling the holder thereof to acquire ADSs that would be integrated with the sale
of the Securities to Daiichi Sankyo for purposes of the Securities Act or of any applicable stockholder approval
provisions,  including,  without  limitation,  under  the  rules  and  regulations  of  any  stock  exchange  or  automated
quotation system on which any of the securities of the Company are listed or designated, nor will the Company or
any of its subsidiaries or Affiliates take any action or steps that would require registration of any of the Securities
under the Securities Act or cause the offering of the Securities to be integrated with other offerings. Assuming the
accuracy  of  the  representations  and  warranties  of  Daiichi  Sankyo,  the  offer  and  sale  of  the  Securities  by  the
Company to Daiichi Sankyo pursuant to this Agreement will be exempt from the registration requirements of the
Securities Act. For the purposes of this Agreement, an “Affiliate” of a Person means any Person that, directly or
indirectly through one or more intermediaries, controls or is controlled by or is under common control with such
Person, as such terms are used in and construed under Rule 144 under the Securities Act (“Rule 144”).

3.27          Bad  Actor.  None  of  the  Company,  any  of  its  predecessors,  any  affiliated  issuer,  and  to  the
knowledge of the Company, any director, any executive officer, any other officer of the Company participating in
the offer of the Securities, any beneficial owner of twenty percent (20%) or more of the Company’s outstanding
voting equity securities, calculated on the basis of voting power, nor any promoter (as that term is defined in Rule
405 under the Securities Act) connected with the Company in any capacity at the time of sale is subject to any of
the  “bad  actor”  disqualifications  described  in  Rule  506(d)(1)(i)  to  (viii)  under  the  Securities  Act  (a
“Disqualification Event”), except for a Disqualification Event covered by Rule 506(d)(2) or (d)(3).

3.28          Investment  Company.  The  Company  is  not  an  investment  company  within  the  meaning  of  the

Investment Company Act of 1940, as amended.

10

3.29          Shell  Company.  The  Company  is  not,  and  has  never  been,  an  issuer  described  in  Rule  144(i)

promulgated under the Securities Act.

3.30     Brokers. Neither the Company nor any of the officers, directors or employees of the Company has

employed any broker or finder in connection with the transaction contemplated by this Agreement.

SECTION 4.  REPRESENTATIONS AND WARRANTIES OF DAIICHI SANKYO.

4.1              Purchaser  Sophistication.  Daiichi  Sankyo  represents  and  warrants  to,  and  covenants  with,  the
Company that Daiichi Sankyo: (a) is knowledgeable, sophisticated and experienced in making, and is qualified to
make decisions with respect to, investments in shares presenting an investment decision like that involved in the
purchase  of  the  Securities,  including  investments  in  securities  issued  by  the  Company  and  investments  in
comparable companies, and has had the opportunity to request and has reviewed and considered all information it
deemed  necessary  in  making  an  informed  decision  to  purchase  the  Securities;  (b)  is  an  “accredited  investor”
pursuant to Rule 501 of Regulation D under the Securities Act; (c) is acquiring the Securities for its own account
for  investment  only  and  with  no  present  intention  of  distributing  any  of  the  Securities  or  any  arrangement  or
understanding with any other persons regarding the distribution of such Securities; (d) has not been formed for the
specific  purpose  of  acquiring  the  Securities;  (e)  understands  that  the  Securities  have  not  been  and  will  not  be
registered under the Securities Act or any state securities laws, and may not be offered for sale, sold, assigned or
transferred  other  than  pursuant  to  an  exemption  from  the  registration  requirements  under  the  Securities  Act  or
pursuant to an effective registration statement under the Securities Act and Daiichi Sankyo will not, directly or
indirectly, offer, sell, pledge, transfer or otherwise dispose of (or solicit any offers to buy, purchase or otherwise
acquire to take a pledge of) any of the Securities except in compliance with the Securities Act and applicable state
securities  laws;  (f)  understands  that  the  Securities  are  being  offered  and  sold  to  it  in  reliance  upon  specific
exemptions  from  the  registration  requirements  of  the  Securities  Act  and  state  securities  laws,  and  that  the
Company is relying upon the truth and accuracy of, and Daiichi Sankyo’s compliance with, the representations,
warranties,  agreements,  acknowledgments  and  understandings  of  Daiichi  Sankyo  set  forth  herein  in  order  to
determine the availability of such exemptions and the eligibility of Daiichi Sankyo to acquire the Securities; (g)
understands that its investment in the Securities involves a significant degree of risk, including a risk of total loss
of  Daiichi  Sankyo’s  investment,  and  is  able  to  afford  a  complete  loss  of  such  investment  (provided  that  such
acknowledgment  in  no  way  diminishes  the  representations,  warranties  and  covenants  made  by  the  Company
hereunder);  and  (h)  understands  that  no  U.S.  federal,  state  of  foreign  agency  or  any  other  government  or
governmental agency has passed upon or made any recommendation or endorsement of the Securities.

4.2       Authorization and Power. Daiichi Sankyo is a corporation duly incorporated and validly existing
under the laws of the State of Delaware and has the requisite power and authority to enter into and perform this
Agreement and to purchase the Securities. The execution, delivery and performance of this Agreement by Daiichi
Sankyo  and  the  consummation  by  it  of  the  transactions  contemplated  hereby  have  been  duly  authorized  by  all
necessary corporate action, and no further consent or authorization of Daiichi Sankyo or its board of directors or
stockholders is

11

required.  When  executed  and  delivered  by  Daiichi  Sankyo,  this  Agreement  shall  constitute  a  valid  and  binding
obligation  of  Daiichi  Sankyo  enforceable  against  Daiichi  Sankyo  in  accordance  with  its  terms,  except  as  such
enforceability  may  be  limited  by  applicable  bankruptcy,  insolvency,  reorganization,  moratorium,  liquidation,
conservatorship,  receivership  or  similar  laws  relating  to,  or  affecting  generally  the  enforcement  of,  creditor’s
rights and remedies or by other equitable principles of general application.

4.3              No  Conflict.  The  execution,  delivery  and  performance  of  this  Agreement  and  the  Termination
Agreement  by  the  Company  by  Daiichi  Sankyo  and  any  other  document  or  instrument  contemplated  hereby  or
thereby and the consummation by Daiichi Sankyo of the transactions contemplated hereby do not (i) violate any
provision of Daiichi Sankyo’s charter or organizational documents, (ii) conflict with, or constitute a default (or an
event which with notice or lapse of time or both would become a default) under, or give to others any rights of
termination,  amendment,  acceleration  or  cancellation  of,  any  material  agreement,  mortgage,  deed  of  trust,
indenture, note, bond, license, lease agreement, instrument or obligation to which Daiichi Sankyo is a party or by
which Daiichi Sankyo’s properties or assets are bound, or (iii) result in a violation of any material federal, state,
local  or  foreign  statute,  rule,  regulation,  order,  judgment  or  decree  (including  securities  laws  and  regulations)
applicable to Daiichi Sankyo or by which any property or asset of Daiichi Sankyo are bound or affected, except, in
all cases, other than violations (with respect to securities laws) above, for such conflicts, defaults, terminations,
amendments, acceleration, cancellations and violations as would not, individually or in the aggregate, reasonably
be  expected  to  materially  and  adversely  affect  Daiichi  Sankyo’s  ability  to  perform  its  obligations  under  the
Agreement.

4.4              Ownership  of  ADSs.  As  of  the  Closing,  excluding  the  Securities  and  the  Underlying  Shares,
Daiichi Sankyo and its Affiliates beneficially own no ADSs or Ordinary Shares and no securities convertible into
or exchangeable for ADSs or Ordinary Shares.

SECTION 5.  RESALE OF ADSS AND COVENANTS OF THE COMPANY.

5.1              Lock-Up Period.  Prior  to  the  first  anniversary  of  the  Closing  (the  “Lock-Up  Period”),  Daiichi
Sankyo will not directly or indirectly, offer, pledge, sell, contract to sell, sell any option or contract to purchase,
purchase  any  option  or  contract  to  sell,  grant  any  option,  right  or  warrant  to  purchase  or  otherwise  transfer  or
dispose of the Securities. The undersigned also agrees and consents to the entry of stop transfer instructions with
the Depositary against the transfer of the Securities during the Lock-Up Period. Upon the expiration of the Lock-
Up  Period,  Daiichi  Sankyo  covenants  that  the  Securities  will  be  transferred  only  in  compliance  with  applicable
securities laws.

5.2              Legend.  Daiichi  Sankyo  acknowledges  that  the  offering  and  sale  of  the  Securities  will  not  be
registered  with  the  Securities  and  Exchange  Commission  and  as  such,  the  Securities  shall  initially  bear  a
restrictive  legend  in  substantially  the  following  form  (and  including  related  transfer  instructions  and  record
notations):

THESE SECURITIES HAVE NOT BEEN REGISTERED WITH THE SECURITIES AND EXCHANGE
COMMISSION  OR  THE  SECURITIES  COMMISSION  OF  ANY  STATE  IN  RELIANCE  UPON  AN
EXEMPTION FROM REGISTRATION UNDER

12

THE  SECURITIES  ACT  OF  1933,  AS  AMENDED 
(THE  “SECURITIES  ACT”),  AND,
ACCORDINGLY,  MAY  NOT  BE  OFFERED  OR  SOLD  EXCEPT  PURSUANT  TO  AN  EFFECTIVE
REGISTRATION  STATEMENT  UNDER  THE  SECURITIES  ACT  OR  PURSUANT  TO  AN
AVAILABLE  EXEMPTION  FROM,  OR  IN  A  TRANSACTION  NOT  SUBJECT  TO,  THE
REGISTRATION REQUIREMENTS OF THE SECURITIES ACT AND IN ACCORDANCE WITH IN
ACCORDANCE  WITH  ALL  APPLICABLE  STATE  SECURITIES  LAWS  AND  SECURITIES  LAWS
OF OTHER JURISDICTIONS. THESE SECURITIES ARE SUBJECT TO LOCK-UP RESTRICTIONS
SET FORTH IN THE SECURITIES PURCHASE AGREEMENT DATED AS OF AUGUST 3, 2020.

5.3       Removal of Legend.  The  Company  agrees  that  upon  the  expiration  of  the  Lock-Up  Period  and
delivery  by  Daiichi  Sankyo  and  its  broker  of  customary  representation  letters  providing  to  the  Company  or  its
counsel information deemed by the Company to be reasonably necessary to determine that the Securities may be
sold by Daiichi Sankyo without restriction under Rule 144 under the Securities Act, the Company shall promptly
remove,  or  cause  the  Depositary  to  remove,  the  legend  referenced  in  Section  5.2  above  from  the  book-entries
representing  such  Securities,  without  any  requirement  for  the  delivery  by  Daiichi  Sankyo  of  any  further
certificate, consent, agreement, opinion of counsel or other document.

5.4       Reporting and Listing. The Company covenants and agrees that it will file the reports required to
be  filed  by  it  under  the  Securities  Act  and  the  Exchange  Act  and  the  rules  and  regulations  adopted  by  SEC
thereunder to enable Daiichi Sankyo to sell the Securities without registration under the Securities Act within the
limitation of the exemptions provided by Rule 144 under the Securities Act, as such Rule 144 may be amended
from time to time, or any similar rule or regulation hereafter adopted by SEC. The Company hereby agrees to use
commercially reasonable efforts to maintain the listing of the ADSs on Nasdaq.

SECTION 6.  CONDITIONS TO CLOSING.

6.1       The obligation hereunder of the Company to issue and sell the Securities to Daiichi Sankyo at the
Closing is subject to the satisfaction or waiver, at or before the Closing of the conditions set forth below. These
conditions  are  for  the  Company’s  sole  benefit  and  may  be  waived  by  the  Company  at  any  time  in  its  sole
discretion.

(a)                Accuracy  of  Daiichi  Sankyo’s  Representations  and  Warranties.  The  representations  and
warranties of Daiichi Sankyo shall be true and correct as of the date when made and as of the Closing as though
made at that time, except for representations and warranties that are expressly made as of a particular date, which
shall be true and correct as of such date.

(b)              No Injunction.  No  statute,  rule,  regulation,  executive  order,  decree,  ruling  or  injunction
shall have been enacted, entered, promulgated or endorsed by any court or governmental authority of competent
jurisdiction that prohibits the consummation of any of the transactions contemplated by this Agreement.

(c)        Termination Agreement. The Termination Agreement shall be in full force and effect.

13

6.2              The  obligation  hereunder  of  Daiichi  Sankyo  to  purchase  the  Securities  and  consummate  the
transactions contemplated by this Agreement is subject to the satisfaction or waiver, at or before the Closing, of
each of the conditions set forth below. These conditions are for Daiichi Sankyo’s sole benefit and may be waived
by Daiichi Sankyo at any time in its sole discretion.

(a)        Accuracy of the Company’s Representations and Warranties. Each of the representations
and warranties of the Company in this Agreement shall be true and correct as of the date when made and as of the
Closing as though made at such time, except for representations and warranties that are expressly made as of a
particular date, which shall be true and correct as of such date.

(b)       Performance by the Company. The Company shall have performed, satisfied and complied
in all material respects with all covenants, agreements and conditions required by this Agreement to be performed,
satisfied or complied with by the Company at or prior to the Closing.

(c)        Compliance Certificate. A duly authorized officer of the Company shall deliver to Daiichi
Sankyo  at  the  Closing  a  certificate  stating  that  the  conditions  specified  in  Sections  6.2(a)  and  (b)  have  been
fulfilled  and  certifying  and  attaching  the  Company’s  articles  of  association  and  authorizing  resolutions  of  the
Company’s  board  of  directors  with  respect  to  this  Agreement,  the  Termination  Agreement  and  the  transactions
contemplated hereby and thereby.

(d)       Termination Agreement. The Termination Agreement shall be in full force and effect.

(e)        No Suspension, Etc. Trading in the Securities shall not have been suspended by the SEC or

Nasdaq.

(f)                No Injunction.  No  statute,  rule,  regulation,  executive  order,  decree,  ruling  or  injunction
shall have been enacted, entered, promulgated or endorsed by any court or governmental authority of competent
jurisdiction that prohibits or otherwise restrains the consummation of any of the transactions contemplated by this
Agreement.

SECTION 7.  NOTICES.

All  notices  or  other  communications  that  are  required  or  permitted  hereunder  shall  be  in  writing  and

addressed as follows:

If to the Company:

RedHill Biopharma Ltd.
21Ha’arba’a Street
Tel Aviv 64739 21 Israel
Attention: [***]
Email: [***]

14

with copies (which copies
shall not constitute notice
to the Company) to:

Gross, Kleinhendler, Hodak, Halevy, Greenberg, Shenhav & Co.
One Azrieli Center, Round Building
Tel Aviv, 67021, Israel
Attention: [***]
Email: [***]

If to Daiichi Sankyo:

Daiichi Sankyo, Inc.
211 Mt. Airy Road
Basking Ridge, New Jersey 07920
Attention: [***]
Facsimile No: [***]

with copies (which copies
shall not constitute notice
to Daiichi Sankyo) to:

Hogan Lovells US LLP
100 International Drive, Suite 2000
Baltimore, Maryland 21202
Attention:[***]
Email: [***]

or  to  such  other  address  as  the  Party  to  whom  notice  is  to  be  given  may  have  furnished  to  the  other  Party  in
writing in accordance herewith. Any such communication shall be deemed to have been given when delivered if
personally  delivered  or  sent  by  facsimile  or  email  (provided  that  the  Party  providing  such  notice  promptly
confirms  receipt  of  such  transmission  with  the  other  Party  by  email  or  telephone),  on  the  business  day  after
dispatch if sent by a nationally-recognized overnight courier and on the third business day following the date of
mailing if sent by certified mail, postage prepaid, return receipt requested.

SECTION 8.  MISCELLANEOUS.

8.1              Survival.  Notwithstanding  any  investigation  made  by  either  Party,  all  representations  and
warranties  made  in  this  Agreement  shall  survive  the  Closing  and  the  sale  and  issuance  of  the  Securities  for  a
period of 12 months from the date of this Agreement. All covenants and agreements contained herein shall survive
until, by their respective terms, they are fully performed and no longer operative.

8.2       Fees and Expenses. Each Party shall pay the fees and expenses of its advisors, counsel, accountants
and other experts, if any, and all other expenses, incurred by such Party incident to the negotiation, preparation,
execution, delivery and performance of this Agreement.

8.3              Waivers  and  Amendments.  Neither  this  Agreement  nor  any  provision  hereof  may  be  changed,
waived, discharged, terminated, modified or amended except upon the written consent of the Parties hereto. The
failure of either Party to assert a right hereunder or to insist upon

15

compliance with any term or condition of this Agreement shall not constitute a waiver of that right or excuse a
similar subsequent failure to perform any such term or condition by the other Party.

8.4              Headings.  The  headings  of  the  various  sections  of  this  Agreement  have  been  inserted  for

convenience of reference only and shall not be deemed to be part of this Agreement.

8.5       Severability. If any provision hereof should be held invalid, illegal or unenforceable in any respect,
then, to the fullest extent permitted by law, (a) all other provisions hereof shall remain in full force and effect and
shall be liberally construed in order to carry out the intentions of the Parties as nearly as may be possible and (b)
the Parties shall use their best efforts to replace the invalid, illegal or unenforceable provision(s) with valid, legal
and  enforceable  provision(s)  that,  insofar  as  practical,  implement  the  purposes  of  such  provision(s)  in  this
Agreement.

8.6       Governing Law. This Agreement shall be governed by and construed in accordance with the laws
of the State of New York as applied to contracts entered into and performed entirely in the State of New York,
without regard to conflicts of law principles.

8.7       Counterparts. This Agreement may be executed in two or more counterparts, each of which shall
constitute an original, but all of which, when taken together, shall constitute but one instrument, and shall become
effective when one or more counterparts have been signed by each Party hereto and delivered to the other Parties.
Any  such  counterpart,  to  the  extent  delivered  by  means  of  facsimile  or  by  .pdf,  .tif,  .gif,  .jpeg,  or  similar
attachment to electronic mail, shall be treated in all manner and respects as an original executed counterpart and
shall be considered to have the same binding legal effect as if it were the original signed version thereof delivered
in person.

8.8       Successors and Assigns. Except as otherwise expressly provided herein, the provisions hereof shall
inure  to  the  benefit  of,  and  be  binding  upon,  the  successors,  assigns,  heirs,  executors  and  administrators  of  the
Parties hereto.

8.9       No Third Party Beneficiaries. This Agreement is intended for the benefit of the Parties hereto and
their respective permitted successors and assigns and is not for the benefit of, nor may any provision hereof be
enforced by, any other person.

8.10     Expenses. Each Party shall pay all costs and expenses that it incurs with respect to the negotiation,

execution, delivery and performance of this Agreement.

8.11     Entire Agreement. This Agreement and the Termination Agreement and other documents delivered
pursuant  hereto  and  thereto,  including  the  exhibits,  constitute  the  full  and  entire  understanding  and  agreement
between the Parties with regard to the subjects hereof and thereof.

8.12          Waiver  of  Rule  of  Construction.  Each  Party  has  had  the  opportunity  to  consult  with  counsel  in
connection with the review, drafting and negotiation of this Agreement. Accordingly, the rule of construction that
any ambiguity in this Agreement shall be construed against the drafting Party shall not apply.

16

8.13      Further Assurances.  From  and  after  the  date  of  this  Agreement,  upon  the  reasonable  request  of
Daiichi  Sankyo  or  the  Company,  the  Company  and  Daiichi  Sankyo  shall  execute  and  deliver  such  instruments,
documents  and  other  writings  as  may  be  reasonably  necessary  or  desirable  to  confirm  and  carry  out  and  to
effectuate fully the intent and purposes of this Agreement.

[Remainder of page intentionally left blank.]

17

IN  WITNESS  WHEREOF,  the  Parties  hereto  have  caused  this  Securities  Purchase  Agreement  to  be

executed by their duly authorized representatives as of the day and year first above written.

REDHILL BIOPHARMA LTD.

/s/ [***]

By:
Name: [***]
[***]
Title:

DAIICHI SANKYO, INC.

/s/ [***]

By:
Name: [***]
[***]
Title:

[Signature page to Securities Purchase Agreement]

Schedule 3 to Securities Purchase Agreement

Litigation commenced by Aether Therapeutics, Inc. (“Aether”) filed in March 2020 relating to Movantik® and
the alleged infringement of patents assigned to Aether.

CERTIFICATION BY CHIEF EXECUTIVE OFFICER PURSUANT TO SECTION 302 
OF THE SARBANES-OXLEY ACT OF 2002

Exhibit 12.1

I, Dror Ben-Asher, certify that:

1.    I have reviewed this annual report on Form 20-F of RedHill Biopharma Ltd.;

2.    Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading
with respect to the period covered by this report;

3.    Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all
material  respects  the  financial  condition,  results  of  operations  and  cash  flows  of  the  company  as  of,  and  for,  the  periods
presented in this report;

4.        The  company’s  other  certifying  officer(s)  and  I  are  responsible  for  establishing  and  maintaining  disclosure  controls  and
procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined
in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:

a)     Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under
our  supervision,  to  ensure  that  material  information  relating  to  the  company,  including  its  consolidated  subsidiaries,  is
made known to us by others within those entities, particularly during the period in which this report is being prepared;

b)     Designed such internal control over financial reporting, or caused such internal control over financial reporting to be

designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c)     Evaluated the effectiveness of the company’s disclosure controls and procedures and presented in this report our

conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this
report based on such evaluation; and

d)     Disclosed in this report any change in the company’s internal control over financial reporting that occurred during the

period covered by the annual report that has materially affected, or is reasonably likely to materially affect, the company’s
internal control over financial reporting;

5.    The company’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over
financial reporting, to the company’s auditors and the audit committee of the company’s board of directors (or persons
performing the equivalent functions):

a)    All significant deficiencies and material weaknesses in the design or operation of internal control over financial

reporting which are reasonably likely to adversely affect the company’s ability to record, process, summarize and
report financial information; and

b)    Any fraud, whether or not material, that involves management or other employees who have a significant role in the

company’s internal control over financial reporting.

Date: March 18, 2021

/s/ Dror Ben-Asher

Dror Ben-Asher
Chief Executive Officer

1

CERTIFICATION BY CHIEF FINANCIAL OFFICER PURSUANT TO SECTION 302
OF THE SARBANES-OXLEY ACT OF 2002

I, Micha Ben Chorin certify that:

1.   I have reviewed this annual report on Form 20-F of RedHill Biopharma Ltd.;

Exhibit 12.2

2.   Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact
necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading
with respect to the period covered by this report;

3.   Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all
material  respects  the  financial  condition,  results  of  operations  and  cash  flows  of  the  company  as  of,  and  for,  the  periods
presented in this report;

4.      The  company’s  other  certifying  officer(s)  and  I  are  responsible  for  establishing  and  maintaining  disclosure  controls  and
procedures  (as  defined  in  Exchange  Act  Rules  13a-15(e)  and  15d-15(e))  and  internal  control  over  financial  reporting  (as
defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the company and have:

a)   Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed
under  our  supervision,  to  ensure  that  material  information  relating  to  the  company,  including  its  consolidated
subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is
being prepared;

b)   Designed such internal control over financial reporting, or caused such internal control over financial reporting to be
designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the
preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c)      Evaluated  the  effectiveness  of  the  company’s  disclosure  controls  and  procedures  and  presented  in  this  report  our
conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by
this report based on such evaluation; and

d)   Disclosed in this report any change in the company’s internal control over financial reporting that occurred during the
period  covered  by  the  annual  report  that  has  materially  affected,  or  is  reasonably  likely  to  materially  affect,  the
company’s internal control over financial reporting;

5.   The company’s other certifying officer(s) and I have disclosed, based on our most recent evaluation of internal control over
financial  reporting,  to  the  company’s  auditors  and  the  audit  committee  of  the  company’s  board  of  directors  (or  persons
performing the equivalent functions):

a) All  significant  deficiencies  and  material  weaknesses  in  the  design  or  operation  of  internal  control  over  financial
reporting which are reasonably likely to adversely affect the company’s ability to record, process, summarize and
report financial information; and

b)   Any fraud, whether or not material, that involves management or other employees who have a significant role in the

company’s internal control over financial reporting.

Date: March 18, 2021

/s/ Micha Ben Chorin

Micha Ben Chorin
Chief Financial Officer

1

Exhibit 13

CERTIFICATION BY CHIEF EXECUTIVE OFFICER AND CHIEF FINANCIAL OFFICER
PURSUAN TO SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Annual Report of RedHill Biopharma Ltd. (the “Company”) on Form 20-F for the period
ended  December  31,  2020  as  filed  with  the  Securities  and  Exchange  Commission  on  the  date  hereof  (the
“Report”),  each  of  the  undersigned  officers  of  the  Company  certifies,  pursuant  to  18  U.S.C.  §1350,  as  adopted
pursuant to §906 of the Sarbanes-Oxley Act of 2002, that to such officer's knowledge:

(1)

(2)

The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange
Act of 1934; and
The information contained in the Report fairly presents, in all material respects, the financial condition
and results of operations of the Company

Dated: March 18, 2021

/s/ Dror Ben-Asher
Dror Ben-Asher
Chief Executive Officer
/s/  Micha Ben Chorin
Micha Ben Chorin
Chief Financial Officer

Exhibit 15.1

CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM

We hereby consent to the incorporation by reference in the Registration Statements on Form F-3 (file No. 333-232777, file No. 333-
226278 and file No. 333-209702) and the Registration Statements on Form S-8 (file No. 333-232776, file No. 333-225122, file No. 333-
219441, file No. 333-207654 and file No. 333-188286) of RedHill Biopharma Ltd. of our report dated March 17, 2021 relating to the
financial statements and the effectiveness of internal control over financial reporting, which appears in this Form 20-F.

/s/ Kesselman & Kesselman
Certified Public Accountants (Isr.)
A member firm of PricewaterhouseCoopers International Limited

Tel-Aviv, Israel
March 18, 2021

Kesselman & Kesselman, Derech Menachem Begin 146 Tel Aviv-Yafo 6492103 Israel,
 P.O Box 7187  Tel-Aviv 6107120  Telephone: +972 -3- 7954555, Fax:+972 -3- 7954556, www.pwc.com/il