Company: CNCKW
Filing Date: 2025-01-28
Form Type: F-1
Source: 0001213900-25-007203
Chunk: 292

Company: Coincheck Group N.V.
Filing Date: 2025-01-28
Form: F-1
Chunk 292
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  — |   |     |       |    719 |   |
| Other financial assets (*2)              |     |                           |    651 |     |                   |  0 |   |     |       |    651 |   |
| Total gross carrying amount              |     |                           | 72,280 |     |                   |  0 |   |     |       | 72,280 |   |
| Impairment loss allowance                |     |                           |      — |     |                   | (0 | ) |     |       |     (0 | ) |
| Total net carrying amount                |     | ¥                         | 72,280 |     | ¥                 |  0 |   |     | ¥     | 72,280 |   |

_________ Note: (*1)Crypto assets held (current assets) mainly consist of crypto assets deposited with cover counterparties. (*2)Other financial assets mainly consist of deposits and guarantee deposits as well as trade receivables. See Note 15 “Other financial assets.” Changes in allowance for doubtful receivables for other financial assets are as follows:

|                   |     | (Millions of yen)  
 For the year ended 
 March 31,          
 2023               |   |     | 2024 |   |
|:------------------|:----|:-------------------|:--|:----|:-----|--:|
| Beginning balance |     | ¥                  | — |     | ¥    | — |
| Increase          |     |                    | — |     |      | 0 |
| Ending balance    |     | ¥                  | — |     | ¥    | 0 |

(b)Liquidity risk Liquidity risk is the risk of the Company being unable to settle obligations using cash, crypto assets held (current assets), other financial assets or other means.

F-23

COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 4.Financial risk management (cont.) The Company finances the funds necessary for operations by obtaining loans from other financial institutions and related parties. Cryptocurrencies received from borrowings, which are recorded as “Crypto asset borrowings” in the statements of financial position, contribute to securing adequate liquidity, as they can be used as the Company’s own assets or in settlement with cryptocurrency exchange brokers. The Company regularly monitors the status and outlook of cash flows and reduces liquidity risks. The maturity analysis of financial liabilities and the corresponding financial assets for managing