Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 337

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 337
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 of 1,593 million yen to Ghisallo under Non -RedemptionAgreement since the payment to Ghisallo occurred immediately after the closing of the Reverse Recapitalization. (b)As the terms of the Thunder Bridge public and private placement warrants are substantially the same before and after the completion of the Business Combination, the Warrants are not deemed to be additional consideration under IFRS 2 but rather the Thunder Bridge public and private placement warrants were assumed as part of the Reverse Recapitalization (IAS 32). The following table displays the reconciliation of the total market capitalization attributable to Thunder Bridge stockholders and the reverse recapitalization impact to additional paid -incapital for the three and nine months ended December 31, 2024:

|                                                                                                                    |     | -Millions of yen |   |
| Total market capitalization attributable to Thunder Bridge stockholders                                            |     |           13,165 |   |
| Less: Payment for Ghisallo Non-Redemption Agreement (Note 13)                                                      |     |           (1,593 | ) |
| Less: Additional paid-in capital transferred over when transferring net liabilities from CCG, under common control |     |             (189 | ) |
| Less: Ordinary shares                                                                                              |     |              (15 | ) |
| Plus: Treasury shares                                                                                              |     |                4 |   |
| Additional paid-in capital from Reverse Recapitalization, net                                                      |     |           11,372 |   |

The Reverse Recapitalization also involved: •the former Thunder Bridge Warrant holders receiving one warrant to purchase an Ordinary Share of Coincheck Parent for each issued and outstanding warrant to acquire Class A common stock of Thunder Bridge, which has resulted in the issuance of 4.9 million warrants (see Note 11); and

F-76 COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 7.Reverse Recapitalization (cont.) •professional services expenditure of 3,804 million yen, incurred to facilitate listing on Nasdaq, which, in addition to the 13,714 million yen described in the table above, has resulted in a total of 17,518 million yen related to the share listing and associated expenses being recognized in the profit or loss. 8.Crypto assets held Under IFRS, there are no accounting standards related to the transactions of crypto assets. However, cryptocurrencies holdings