Company: NCEL
Filing Date: 2025-07-29
Form Type: F-4/A
Source: 0001213900-25-068765
Chunk: 798

Company: NewcelX Ltd.
Filing Date: 2025-07-29
Form: F-4/A
Chunk 798
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   |   (3,094 | ) |     |   |  (3,031 | ) |
| Prior service cost end of period                        |     |   |   (3,094 | ) |     |   |  (3,031 | ) |
| Total unrecognized pension (credit) cost, end of period |     | $ | (108,853 | ) |     | $ | 158,073 |   |

The weighted average of the key assumptions used to compute the benefit obligations were as follows:

|                                                  |     | 2024 |   |     | 2023 |   |
| Discount rate                                    |     | 0.95 | % |     | 1.45 | % |
| Rate of increase in compensation level           |     | 0.65 | % |     | 0.65 | % |
| Interest credit rate on savings accounts         |     | 1.25 | % |     | 1.45 | % |
| Expected long-term rate of return on plan assets |     | 2.15 | % |     | 2.30 | % |
| Inflation rate                                   |     | 1.25 | % |     | 1.25 | % |

The assumption of the expected long-term rate of return on plan assets was based on the long-term historical rates of returns for the different investment categories which were adjusted, where appropriate, to reflect financial market developments. The investment risk is borne by the insurer and the reinsurer respectively, and the investment decision is taken by the board of trustees of the collective insurance. The accumulated benefit obligation as of December 31, 2024, and 2023 amounted to $ and $, respectively.

Note 9 Commitments and Contingencies: Commitments On March 10, 2021, the Company entered into a license agreement with Novartis Pharma AG (“Novartis”), whereby the Company obtained, on an exclusive basis in the U.S., all of the available data referred to and included in the original new drug application (“NDA”) for Sanorex® (mazindol) submitted to the U.S. Food and Drug Administration (“FDA”) in February 1972. The agreement encompasses all preclinical and clinical studies, data used for manufacturing including stability and other chemistry manufacturing and controls data, formulation data and know -howfor all products containing mazindol as an active substance, and all post -marketingclinical studies and periodic safety reports from 197