Company: NCEL
Filing Date: 2025-07-18
Form Type: F-4/A
Source: 0001213900-25-065783
Chunk: 782

Company: NewcelX Ltd.
Filing Date: 2025-07-18
Form: F-4/A
Chunk 782
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   |     |   |  27,844 |   |
| Employer contributions                            |     |   |    33,300 |   |     |   |  38,737 |   |
| Participant contributions                         |     |   |    14,777 |   |     |   |  20,655 |   |
| Actuarial (gain)/loss                             |     |   |   178,872 |   |     |   |       — |   |
| Transfers-in and (-out), net                      |     |   | 1,445,453 |   |     |   |  17,999 |   |
| Administration expenses                           |     |   |    (1,861 | ) |     |   |  (2,926 | ) |
| Currency conversion adjustments                   |     |   |   (38,071 | ) |     |   |  (2,581 | ) |
| Plan assets, end of period                        |     | $ | 2,213,177 |   |     | $ | 548,343 |   |
| Accrued pension liability                         |     | $ |         — |   |     | $ | 260,685 |   |

As of December 31, 2024, the Company does not have any active employees participating in a defined benefit pension plan. However, the Company continues to maintain a capped pension obligation related to survivor benefits payable to orphans of a former employee. This obligation is fully covered by existing plan assets and does not give rise to any unfunded liability. All other obligations and liabilities associated with the Company’s prior pension plan have been fully settled and transferred. As a result, the Company has no net pension -relatedliability or associated pension expense recognized on its balance sheet as of December 31, 2024. The pension assets are measured at fair value and are invested in a collective pension foundation with pooled investments. Plan assets mainly consist of cash and cash equivalents, equity funds, equity securities, corporate bonds, government bonds, and real estate funds classified as Level 1 and Level 2 under the fair value hierarchy. The Company records net gains/losses, consisting of actuarial gains/losses, curtailment gains/losses and differences between expected and actual returns on plan assets, in other comprehensive income/loss. Such net gains/losses are amortized to the statements of operations to the extent that they exceed 10% of the