Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 285

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 285
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 Deferred tax assets and liabilities are not recognized with respect to the temporary differences arising from the initial recognition of assets and liabilities in transactions (other than business combinations) that affect neither the accounting profit nor the taxable profit (tax loss) and does not give rise to equal taxable and deductible temporary differences and the temporary differences arising from investments in subsidiaries, if the Company can control the timing of the reversal of the temporary difference and it is probable that the temporary difference will not be reversed in the foreseeable future. Deferred tax assets and liabilities are calculated using the tax rate that is expected to be applied at the time when the temporary difference is reversed based on tax laws that are enacted or substantively enacted by the end of the reporting period. Deferred tax assets are recognized to the extent that it is probable that taxable profit will be available against which the deductible differences can be utilized. Deferred tax assets are reassessed at the end of each reporting period and recognized to the extent that it is probable that future taxable profit will allow the deferred tax asset to be recovered. Deferred tax assets and liabilities are set off when the Company has a legally enforceable right to set off deferred tax assets against deferred tax liabilities, and the deferred tax assets and deferred tax liabilities relate to corporate income taxes levied by the same taxation authority on either the same taxable entity or different taxable entity, which intends to settle the deferred tax assets and liabilities on a net basis or to realize the assets and liabilities simultaneously. (12) Earnings per share Basic earnings per share are calculated as profit attributable to owners of the Company, divided by the weighted -averagenumber of common shares outstanding during the reporting period. Diluted earnings per share (earnings per share after adjustment for potential shares) are calculated after adjustment for the dilutive effects of all potential common shares. (13) New accounting pronouncement (a)New or amended accounting standards and interpretations adopted during the year ended March 31, 2024 The Company has applied the following new or amended accounting standards and interpretations in the period commencing on April 1, 2023. The adoption of new or amended accounting standards and interpretations listed below have no material impact on the financial statements for the year ended March 31, 2024 except for IAS12. F-19

COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 3.Material accounting policies (cont.) According to the amendment of IAS12, which has been adopted during the year ended March 31, 2024, deferred tax assets and liabilities for the safeguard