Company: CNCKW
Filing Date: 2025-04-10
Form Type: 424B3
Source: 0001213900-25-030417
Chunk: 278

Company: Coincheck Group N.V.
Filing Date: 2025-04-10
Form: 424B3
Chunk 278
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 if the lessee is reasonably certain to exercise (or not exercise) the option. The estimated useful lives of right -of -useassets are approximately 1 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 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. (6)Impairment of non -financialassets Non -financialassets, except for crypto assets held (non -currentassets) (Note 3 (2)(a)) 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 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. F-15 COINCHECK, INC.
NOTES TO THE FINANCIAL STATEMENTS 3.Material accounting policies (cont.) For the purposes of conducting impairment reviews, assets are grouped into cash -generatingunits to which the assets belong. 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. (7)Employee benefits (a)Short -termemployee benefits Short -termemployee benefits including salaries, bonuses and paid annual leave that are expected to be settled wholly within 12 months after the end of the reporting periods, are expensed as the related service is provided. A liability is recognized at the amounts expected to be paid when the liabilities are settled if the Company has a present legal or constructive obligation to pay this amount as a result of past service provided