Company: CNCKW
Filing Date: 2025-01-28
Form Type: F-1
Source: 0001213900-25-007203
Chunk: 305

Company: Coincheck Group N.V.
Filing Date: 2025-01-28
Form: F-1
Chunk 305
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recurringbasis as of March 31, 2024.

F-42

COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 26.Employee benefits Employee benefit expenses are as follows:

|                                     |     |    | Note | For the year ended March 31, |  2022 |     | (Millions of yen) |  2023 |     |   |  2024 |
|:------------------------------------|:----|---:|:-----|:-----------------------------|------:|:----|:------------------|------:|:----|:--|------:|
| Wages and salaries                  |     |    |      | ¥                            | 3,332 |     | ¥                 | 2,009 |     | ¥ | 2,271 |
| Social security contributions       |     |    |      |                              |   281 |     |                   |   244 |     |   |   302 |
| Equity-settled share-based payments |     | 27 |      |                              |    60 |     |                   |     — |     |   |     — |
| Termination benefits                |     |    |      |                              |     1 |     |                   |     1 |     |   |    39 |
| Other                               |     |    |      |                              |    22 |     |                   |    28 |     |   |     5 |
| Total                               |     |    |      | ¥                            | 3,696 |     | ¥                 | 2,282 |     | ¥ | 2,617 |

These expenses are included in “Selling, general and administrative expenses” and “Other expenses” in the statements of profit or loss and other comprehensive income or in “Intangible assets” in the statements of financial position. 27. Share-based payments (1)Details of the stock option plans The Company granted stock options as equity -settledshare -basedcompensations. Share -basedcompensation awards were granted to the Company’s directors, employees and non -employeesbased on the terms resolved at the Company’s shareholders’ meeting or Board of Directors’ meeting. Share -basedcompensation awards were accounted for as equity -settledshare -basedcompensations and the increase of equity based on such awards is recognized as capital surplus. However, no new stock option was granted for the years ended March 31, 2022, March