Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 247

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 247
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linemethod over the estimated useful life of the asset or the relevant lease term, whichever is shorter. The Company determines the lease term as the sum of the noncancellable period and the periods covered by an option to extend (or terminate) the lease term if the lessee is reasonably certain to exercise (or not exercise) the option. The estimated useful lives of right -of -useassets are approximately 1 year to 5 years. The Company measures a lease liability at the present value of the lease payments that are not paid at the commencement date, discounted using the interest rate implicit in the lease or, if such rate cannot be readily determined, the Company’s incremental borrowing rate. Subsequently, the lease liability F-16 COINCHECK GROUP N.V. and its subsidiaries NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS 3.Material accounting policies (cont.) is measured by adjusting the carrying amount to reflect interest on the lease liability and/or the lease payment. When reassessing or modifying a lease, the Company remeasures the carrying amount of the lease liability and accordingly adjusts the carrying amount of the related right -of -useasset. For short -termleases and leases of low -valueassets, the Company recognizes the lease payments associated with those leases as an expense on a straight -linebasis over the lease term. (7)Impairment of non -financial assets Non -financialassets are reviewed for impairment at the end of each reporting period or if there is an indication of impairment and whenever events or changes in circumstances indicate that the carrying amount may not be recoverable. If any such indication exists, the asset’s recoverable amount is estimated. An impairment loss is recognized in the consolidated statements of profit or loss and other comprehensive income if the asset’s carrying amount is greater than its estimated recoverable amount. The recoverable amount is estimated as the higher of the asset’s fair value, less costs to sell and value in use. For the purposes of conducting impairment reviews, assets are grouped into cash -generatingunits to which the assets belong. Impairment testing is performed at least annually and whenever there is an indication that the cash -generatingunit containing goodwill or intangible assets with an indefinite useful life may be impaired. An impairment loss is reversed only to the extent that the asset’s carrying amount does not exceed the carrying amount that would have been determined, net of depreciation or amortization, if no impairment loss had been recognized. (8)Warrants Share purchase warrants issued by Coincheck Parent are accounted