Company: CNCKW
Filing Date: 2025-08-29
Form Type: POS AM
Source: 0001213900-25-082038
Chunk: 257

Company: Coincheck Group N.V.
Filing Date: 2025-08-29
Form: POS AM
Chunk 257
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| Other financial assets(2)              |     |                                                |      495 |     |   |  0 |       |     |   |    495 |   |
| Total gross carrying amount            |     |                                                |   62,190 |     |   |  0 |       |     |   | 62,190 |   |
| Impairment loss allowance              |     |                                                |        — |     |   | (0 | )     |     |   |     (0 | ) |
| Total net carrying amount              |     | ¥                                              |   62,190 |     | ¥ |  0 |       |     | ¥ | 62,190 |   |

____________

(1)

(2)

Changes in allowance for doubtful receivables for other financial assets are as follows:

|                                |     | As of March 31, |   |     |      |   |
| (In millions)                  |     |            2024 |   |     | 2025 |   |
| Balance at beginning of period |     |               ¥ | — |     |    ¥ | 0 |
| Increase                       |     |                 | 0 |     |      | 0 |
| Balance at end of period       |     |               ¥ | 0 |     |    ¥ | 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-24

COINCHECK GROUP N.V. and its subsidiaries
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 4.Financial risk management (cont.)

The Company finances the funds necessary for operations by obtaining loans from financial institutions and related parties. Cryptocurrencies received from borrowings, which are recorded as “Crypto asset borrowings” in the consolidated 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 liquidity risk are as follows. Cryptocurrencies for facilitating customer transactions are included in the following tables.

As of March 31, 2024

| (In millions)                     |     | Carrying 
 amount   |        |     | Contractual 
 cash flows  |