Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 316

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 316
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 2024 and for the three and the nine months ended December 31, 2024 and 2023 have been prepared in accordance with the International Accounting Standards (“ IAS”)34, Interim Financial Reporting,as issued by the International Accounting Standards Board (“ IASB”), and should be read in conjunction with Coincheck’s annual financial statements as of and for the year ended March 31, 2024, included in our Proxy Statement, dated November 12, 2024 and filed with the SEC, since they do not include all the information required in the annual financial statements, which have been prepared in accordance with IFRS Accounting Standards (“ IFRS”) as issued by IASB. (2)Approval of the condensed consolidated interim financial statements The condensed consolidated interim financial statements were authorized for issuance on February 26, 2025 by the Chief Financial Officer (“ CFO”), Jason Sandberg. (3)Use of judgements, estimates, and assumptions The preparation of condensed consolidated interim 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. The condensed consolidated interim financial statements are prepared based on the same judgments and estimations as well as the accounting estimates and assumptions applied and described in Coincheck’s annual financial statements as of and for the year ended March 31, 2024, included in our Proxy Statement dated November 12, 2024. In addition, the following significant estimates and assumptions had significant effects on the amounts reported in the condensed consolidated interim financial as of December 31, 2024 and for the three and the nine months ended December 31, 2024, as a result of the Reverse Recapitalization (Note 7 “Reverse Recapitalization”): (i) calculation of listing expense and (ii) fair value of warrant liabilities (Note 11 “Financial Instruments”). F-57 COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 2.Basis of preparation of condensed consolidated interim financial statements (cont.) (4)Functional currency and presentation currency