Hard to tell but they look like they are in between Marine Tex and fiberglass putty with paint.
Each would be considered cosmetic to semi structural.
If the cracks go through the other side, fiberglass cloth and resin with paint.
Not knowing were these cracks are makes it a tough call. I personally would grind the gell coat back 3 or4 inches around the cracked area fill crack with structual filler consisting of chopped glass and thickened resin after the structual filler is applied then do a progressive lap with 2 or 3 patches of 1.5 csm (chop strand mat) starting from the small patch and layer on bigger ones. You would also want this to be done wet on wet ,meaning you apply all that is said above with in a few minutes of each other ( pre cut your repair patches). Then use a 3m type premium filler to fair out the repair then prime and paint.