Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 271

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 271
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ycrypto marketplace with a deep pool of liquidity for trading crypto assets through its user -friendlyapplications. The Company provides a marketplace platform where customers can buy and sell cryptocurrencies, and an exchange platform where trades in Bitcoin and other cryptocurrencies are conducted via a matching engine. Moreover, the Company provides several other retail -focusedcrypto services, such as lending of cryptocurrencies. _________ Note: (*1)Effective from July 1, 2024, the Company changed the registered address of its head office from 3 -6Maruyamacho, Shibuya -ku, Tokyo, Japan. 2.Basis of preparation of financial statements (1)Compliance with International Financial Reporting Standards The financial statements have been prepared in accordance with the International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). (2)Approval of financial statements The Company’s financial statements were authorized for issuance on July31, 2024 by Chief Financial Officer (“CFO”) Keigo Takegahara. (3)Basis of measurement The financial statements are prepared on a historical cost basis, except for certain assets and liabilities recorded at fair value mainly including crypto assets held (current assets), crypto asset borrowings, safeguard assets, and safeguard liabilities. (4)Functional currency and presentation currency The financial statements are presented in Japanese yen, which is the functional currency of the Company. All amounts have been rounded to the nearest million Japanese yen, unless otherwise indicated. F-9 COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 2.Basis of preparation of financial statements (cont.) (5)Use of judgements, estimates and assumptions The preparation of financial statements in accordance with IFRS requires management to make certain judgments, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, revenues and expenses, as well as the disclosure of contingent assets and liabilities. Actual results could differ from these estimates. These estimates and underlying assumptions are reviewed on a continuous basis. Changes in these accounting estimates are recognized in the period in which the estimates are revised and in any future periods affected. (a)Significant judgements Information about judgments that are made in the process of applying accounting policies and that have significant effect on the amounts reported in the financial statements is included in the following notes: •Transaction revenue (Note 3 (10) “Revenue”) •Crypto assets held (Note 12 “Crypto assets held”) •Safeguard assets/Safeguard liabilities (Note 13 “