Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 253

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 253
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 the Company (For the 
 year ending)         
 March 31, 2026       |     | Content                                                                                                                                                                                                                             
 Amendments to accounting for lack of exchangeability                                                                                                                                                                                |
|:----------|:----|:-------------------------------------------------|:----|:---------------------|:----|:---------------------|:----|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|
| IFRS 7    |     | Financial Instruments: Disclosures               |     | January 1, 2026      |     | March 31, 2027       |     | Amendments to the classification and measurement of financial instruments                                                                                                                                                           |
| IFRS 9    |     | Financial Instruments                            |     |                      |     |                      |     |                                                                                                                                                                                                                                     |
| IFRS 7    |     | Financial Instruments: Disclosures               |     | January 1, 2026      |     | March 31, 2027       |     | Amendment to gain or loss on derecognition on IFRS 7; Amendments to introduction, disclosure of deferred difference between fair value and transaction price, and credit risk disclosures on the Implementation Guidance for IFRS 7 |
| IFRS 9    |     | Financial Instruments                            |     | January 1, 2026      |     | March 31, 2027       |     | Amendment to lessee derecognition of lease liabilities and transaction price                                                                                                                                                        |

F-21

COINCHECK GROUP N.V. and its subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 3.Material accounting policies (cont.)

| Standards 
 IFRS 10   |     | Name of Standards                                       
 Consolidated Financial Statements                       |     | Effective date (The  
 year beginning on or 
 after)               
 January 1, 2026      |     | Adoption periods of  
 the Company (For the 
 year ending)         
 March 31, 2027       |     | Content                                                                                                             
 Amendment to determination of a ‘de facto agent’                                                                    |
|:----------|:----|:--------------------------------------------------------|:----|:---------------------|:----|:---------------------|:----|:--------------------------------------------------------------------------------------------------------------------|
| IAS 7     |     | Statement of Cash Flows                                 |     | January 1, 2026      |     | March 31, 2027       |     | Replacement of the term ‘cost method’ to ‘at cost’                                                                  |
| IFRS 7    |