Company: CNCKW
Filing Date: 2025-09-10
Form Type: 424B3
Source: 0001213900-25-086398
Chunk: 204

Company: Coincheck Group N.V.
Filing Date: 2025-09-10
Form: 424B3
Chunk 204
---
 to the availability of current public information about Coincheck Parent. Restrictions on the Use of Rule 144 by Shell Companies or Former Shell Companies Rule 144 is not available for the resale of securities initially issued by shell companies (other than business combination related shell companies) or issuers that have been at any time previously a shell company. However, Rule 144 also includes an important exception to this prohibition if the following conditions are met: •the issuer of the securities that was formerly a shell company has ceased to be a shell company; •the issuer of the securities is subject to the reporting requirements of Section 13 or 15(d) of the Exchange Act; •the issuer of the securities has filed all Exchange Act reports and materials required to be filed, as applicable, during the preceding 12 months (or such shorter period that the issuer was required to file such reports and materials); and •at least one year has elapsed from the time that the issuer filed Form 20 -Ftype information with the SEC reflecting its status as an entity that is not a shell company. 137 TAXATION Certain U.S. Federal Income Tax Consequences to U.S. Holders The following discussion describes certain U.S. federal income tax consequences of the ownership and disposition of Ordinary Shares and Warrants. This discussion deals only with Ordinary Shares and Warrants, in each case, that are held as capital assets by a U.S. Holder (as defined below). As used herein, the term “U.S. Holder” means a beneficial owner of Ordinary Shares or Warrants that is, for U.S. federal income tax purposes, any of the following: •an individual who is a citizen or resident of the United States; •a corporation (or other entity treated as a corporation for U.S. federal income tax purposes) created or organized in or under the laws of the United States, any state thereof or the District of Columbia; •an estate the income of which is subject to U.S. federal income taxation regardless of its source; or •a trust if it (1) is subject to the primary supervision of a court within the United States and one or more United States persons have the authority to control all substantial decisions of the trust or (2) has a valid election in effect under applicable United States Treasury regulations to be treated as a United States person. This discussion is based upon provisions of the Internal Revenue Code of 1986, as amended (the “Code”), and regulations, rulings and judicial decisions thereunder, as well as the Convention Between the United