Company: CNCKW
Filing Date: 2025-03-27
Form Type: F-1/A
Source: 0001013762-25-003470
Chunk: 318

Company: Coincheck Group N.V.
Filing Date: 2025-03-27
Form: F-1/A
Chunk 318
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 deficit balance. (c)Acquisitions from entities under common control — Business combinations arising from transfers of interests in entities that are under the control of the shareholder that controls the Group are accounted for as if the acquisition had occurred at the beginning of the earliest comparative year presented or, if later, at the date that common control was established; for this purpose, comparatives are restated. The assets and liabilities acquired are recognized at the carrying amounts recognized previously in the Group controlling shareholder’s consolidated financial statements. The components of equity of the acquired entities are added to the same components within Group equity and any gain/loss arising is recognized directly in equity. F-58 COINCHECK GROUP N.V. and its subsidiaries.
NOTES TO THE CONDENSED CONSOLIDATED INTERIM FINANCIAL STATEMENTS
(UNAUDITED) 3.Material accounting policies (cont.) (d)Loss of control — Upon the loss of control, the Group derecognizes the assets and liabilities of the subsidiary, any NCI, and the other components of equity related to the subsidiary. Any surplus or deficit arising on the loss of control is recognized in profit or loss. If the Group retains any interest in the former subsidiary, then such interest is measured at fair value at the date that control is lost. (e)Transactions eliminated in consolidation — Intragroup balances and transactions, and any unrealized income or expenses arising from intragroup transactions, are eliminated in preparing the consolidated financial statements. Unrealized gains arising from transactions with equity -accountedinvestees are eliminated against the investment to the extent of the Group’s interest in the investee. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment. (2)Financial instruments (a)Recognition of financial assets and financial liabilities Transactions of financial assets and financial liabilities are recognized when the Group becomes a party to the contractual provisions of the financial instruments. (b)Classification and measurement of financial assets Financial assets are classified into the following categories on initial recognition: (i)Financial assets measured at amortized cost Financial assets shall be measured at amortized cost if both of the following conditions are met: •The financial assets are held within a business model whose objective is to hold financial assets in order to collect contractual cash flows and •The contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding. Financial assets measured at amortized cost are initially recognized at its